Tejtermelés önköltségszámítási modellje egy vidéki szarvasmarha telepen

Abstract

I tested the first cost of milk in a rural enterprise compared to the sectoral results of decisivedairy farms in the average of three years. 1 discovered the differences. 1 examined the applied costcalculation scheme. I determined that the site does not apply the division variable and fixed costs. Mysuggestion is that special emphasis should be placed on the distinction between costs and these costsshould be analyzed during the course of the year, thus it is possible to intervene in time so that thecosts of milk can be directly related to milk costs