| Issue |
BIO Web Conf.
Volume 17, 2020
International Scientific-Practical Conference “Agriculture and Food Security: Technology, Innovation, Markets, Human Resources” (FIES 2019)
|
|
|---|---|---|
| Article Number | 00244 | |
| Number of page(s) | 5 | |
| DOI | https://doi.org/10.1051/bioconf/20201700244 | |
| Published online | 28 February 2020 | |
Application of the ABC method in animal husbandry
Voronezh State Agrarian University named after Emperor Peter the Great, 394087 Voronezh, Russia
* Corresponding author: pavlychenko_tn@mail.ru
One of the most important problems is the timely and accurate accounting of costs and output. Providing benefits from sales, obtaining benefits from enterprises and, accordingly, improving the quality of products. In this regard, the problem of building a system of state accounting of costs in agriculture is very relevant for national scientists. The article explores the methods of calculating the cost of livestock production by the traditional method and the ABC method, and also studies the prospects for determining the nature of ABC in the practice of enterprises. The study should lead to difficulties. This system is not widespread and does not have developed guidelines. This can lead to an incorrect distribution of processes and costs, a distortion of the calculation of the cost of production. Nevertheless, with a competent approach to using these parameters, you can get more accurate results.
© The Authors, published by EDP Sciences, 2020
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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