Main economic preconditions of the up-to-date fodder management
1989
Nemessalyi, Zs. | Nabradi, A.
A succesful fodder management needs a proper interest, the central element of which is the internal accounting price of the feedstuffs. At present, in the accounting practice, the utilization of the self-produced feedstuff of the animal husbandry is accounted at the so-called restricted production cost. However, this renders the economic perspicacity more difficult, because the value of foodstuff may be much higher or lower than the production cost, and it is also incorrect because it does not ensure the interest in profit for plant production, without which no stimulation exists. Such an internal accounting system is needed based on the real value of feedstuffs and reflecting their quality. In this way, the plant production obtains its rightful profit, and the income of animal husbandry can be accurately judged. In the case of marketable feedstuffs, it is advisable to use the market price also in the internal utilization; but for feedstuffs which cannot be sold on the market, the calculation determination of the value-proportional accounting price is necessary. However, the determination of this by calculation method is difficult; mathematical programming, calculation technics and clarification of the economical content of marginal cost are needed.
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