Cost accounting in agricultural enterprises by the ABC method
2005
Vukoje, V.
The application of the ABC (Activity based costing) method in agriculture (and other costing systems, as well) first implies its adjusting to the specific conditions of the agricultural production. This presents the basic intention of the research conducted in this dissertation. By systematizing and adapting the existing solutions and development of the new methodological and applicative solutions, ABC model for the agricultural enterprises have been defined. Based on real data from the concrete enterprise, author has tested and reviewed defined methodology in real conditions. In this way, author verified its validity.
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