Costs and Returns: Economic and Accounting Concepts
This article reviews economic and accounting bases for costs-of-production (COP) calculations It finds that the problems of circularity of arguments, potential costÂ· price spirals, and escalating land values are Inherent m all full COP methods of setting support prices Inflation, Income tax regulations, and credit usage Interact to distort the traditional relationships between cash costs and cash returns, thus requiring explicit correction m COP calculations
Volume (Year): (1983)
Issue (Month): 4 ()
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- Emanuel Melichar, 1979. "Capital Gains versus Current Income in the Farming Sector," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 61(5), pages 1085-1092.
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