Provide a method for setting profit and loss accounts and analyzing it in dairy cattle units | ||
| علوم و فنون دامپروری | ||
| Volume 8, Issue 33, March 2020, Pages 3-14 PDF (1.63 M) | ||
| DOI: 10.22092/aasrj.2019.122846.1157 | ||
| Authors | ||
| seyed mohsen seyedan; h. Shafiei | ||
| Assistant Professor of Economic, Social and Extension Research Department, Hamedan Agricultural and Natural ResourcesResearch and Education Center, Agricultural Research, Education and Extension Organization, Hamedan, Iran. | ||
| Abstract | ||
| The development of agricultural production systems has led agricultural units to be guided and guided by the principles of business economics in the present era. In parallel with the evolution of other factors, it is necessary to have access to information, especially financial and accounting information. The cost accounting system, as an appropriate model, provides information on the cost of the product for management use in decision making, and thus provides the necessary facilities for the management of livestock units. Farm accounting is a knowledge that allows the farmer to record and record all income and expenses of production in one farm and book it and analyze its effect on the profit and loss of the farm. The present paper tries to introduce a cost-effective pricing model and its role in better management of livestock dairy livestock units, by designing an appropriate cost model for dairy cattle and its analysis. In this research, the information of livestock units of Hamedan province in 2018 has been used. The results of this study showed that the loss of a unit of 30 livestock livestock units is equal to 320182 thousand Rials, the cropping point of 25500kg, and the earnings point is equal to 5300669 thousand Rials. The cost of milk in this survey is 13200 Rials. | ||
| Keywords | ||
| cost of production; management; decision making; cost accounting; Industrial Dairy Dairy | ||
| References | ||
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