Over the last few years, the increase of society stratification and inequality of income that has favoured significant shifts in household dietary patterns and a growing demand for products of animal origin, particularly meat and milk can be observed. On the consumption side, meat plays an important role in improving the nutritional status of low-income households by addressing micro and macro nutrient deficiencies. In this context, this paper investigates beef consumption trends and aims to corroborate theoretical expectations with empirical findings. The aim of the research was to characterize main tendencies of beef consumption and to find out factors affecting beef consumption in Latvia. In order to achieve the set aim, the following research objectives were defined: 1) to characterize household expenditure for purchasing beef; 2) to describe overall beef consumption in Latvia; 3) to investigate beef consumption in households with different income level. The study was based on annual statistical data, statistical bulletins covering results of the Household Budget Survey from 2002 to 2007, scientific publications and special literature. To carry out the research, adequate research methods were used. The results of this study showed that beef consumption in the country has been more or less stable, although in relatively small amounts. The main factor that influences beef consumption and expenditure on beef is income level. The results also suggested that higher beef consumption is characteristic of urban households, which have higher income level than rural ones. Therefore, within increase of income level of Latvia's inhabitants, beef consumption and demand for beef could significantly increase.

This article presents data on veterinary and sanitary evaluation of cows’ (Bovis) meat infected by leptospirosis. The material for the study was a sample of muscle tissue of m. longissimus dorsi taken at slaughter of 10 cows (Bovis) kept on farms in Almaty region. The following parameters have been examined in muscle tissue: water, protein, fat, ash, amino acid composition. Besides the biochemical studies we also measured pH of meat, put the reaction of neutral formalin (Formalin test) and determined the biological value of meat. It was determined that physical and chemical characteristics of sick animal meat have significant deviations from the norm. Such meat rapidly accumulates products of protein decay. The amount of essential and nonessential amino acids decreases, which indicates low nutritional value of meat. Meat of cattle infected by leptospirosis concedes by nutritional and biological value comparing to meat of healthy animals.

Quality of information about cost structure of farm is of high importance when making management and production process improvement decisions. Aggregating and analyzing production process cost information by correct and unified methodology provides possibility of evaluating the structure of expenditures. Moreover, it is possible to identify most important cost positions and get perspective on production process. By collecting and processing data using unified methodology it is possible to conduct comparing evaluation between different farms. This is done to identify the most and less efficient farms, their work methods and cost structure. When developing unified methodology, it is essential to take into account that different farms might use different production systems and structure. When creating revenue and expense calculations, it is essential to receive accurate data. Good quality data is fundamental for receiving good quality and usable results. Precise data accounting is another important factor that ensures good quality of cost calculation. Precise accounting decreases number of cost allocation coefficients used for allocation of cost positions and thus decreasing effect of assumptions on unit production cost calculation. Fixed cost allocation by its nature to divide all costs by farm specializations is the most challenging when calculating unit production cost. In order for calculations to be of good quality, precise data on use of assets, specifics and intensity of farming is necessary. By identifying these indicators it is possible to create maximally precise calculation of unit production cost of beef.