Open Access

Table 3.

Correlation of cost items and their objects in livestock

Expenditures Cost object
Stern Delivery to the farm; distribution to animals
Remuneration of labor Cleaning; padding; distribution of food; veterinary examinations
Animal Remedies The number of vaccinations; veterinary examination
The content of fixed assets Depreciation; equipment setup; equipment debugging; maintaining equipment in working condition
Work and Services Transportation; ventilation
Organization of production and management Recounting animals; product quality control
Losses from the death of animals Expertise; disposal
Other expenses Rent; specialist consultations; insurance

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