Evaluation of fixed assets of a cattle family farm
2006
Vukelic, G., Poljoprivredni fakultet, Beograd - Zemun (Serbia) | Tomic, R., Poljoprivredni fakultet, Beograd - Zemun (Serbia)
A family farm model focused in bullock fattening was used in the study depicting the production conditions of a plain region in Serbia and using the methodology of evaluation of fixed assets. All types of fixed assets available on the farm were included (agricultural land, buildings, machinery and equipment). The method of substance including the bookkeeping, corrected bookkeeping and reproduction value was used. Different values of the holding were obtained using these methodological procedures. The evaluated values according to variants have different purposes.
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