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Cost Accounting As A Method Of Supporting Decisions In Farms In Poland

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  • Skarżyńska, Aldona

Abstract

Agricultural accounting is the most important information system in farms. The paper presents the degree of utilization of information derived from cost accounting in decision-making in farms. The study was conducted in 2011 through direct interviews with farmers in 475 individual farms located throughout the country. The results indicate that farmers making decisions with the use of information from the cost accounting most often do not use only one cost system. The most common is the full cost accounting (i.e. direct and indirect cost jointly), followed by accounting of direct costs and the accounting of variable and fixed costs. The share of farms using other sources of information was only 1.1%. In two farms, farmers did not use any system of cost accounting.

Suggested Citation

  • Skarżyńska, Aldona, 2014. "Cost Accounting As A Method Of Supporting Decisions In Farms In Poland," Journal of Agribusiness and Rural Development, University of Life Sciences, Poznan, Poland, vol. 33(3).
    • Handle: RePEc:ags:pojard:253000
    DOI: 10.22004/ag.econ.253000
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    Keywords

    Agricultural Finance; Farm Management;

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