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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