The main determinants of costs accounting in agricultural companies | Osnovne determinante racunovodstva troskova poljoprivrednih preduzeca
2009
Vukoje, V., Univerzitet u Novom Sadu, Novi Sad (Serbia). Poljoprivredni fakultet
Costs accounting in domestic agricultural companies is still at a rather low level of development. The majority of companies have a certain form of industrial accounting, but its quality - in terms of the number, diversity, accuracy, timing, and direction of the information they produce - is rather modest. By concluding the process of the overall transformation of agricultural companies, as well as by adjusting the legal and professional regulations to the ones of developed countries, the basis is prepared for development of both accounting and the whole managerial accounting. However, there are certain methodological problems which have not been entirely clarified especially in respect to the necessary adjustments of cost accounting to particular requirements of agricultural production. The main focus of the research in this paper is directed towards systematization, adapting and preservation of the basic methodological and application issues of cost accounting in agricultural companies.
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