期刊名称：Journal of Agribusiness and Rural Development
印刷版ISSN：1899-5241
电子版ISSN：1899-5772
出版年度：2009
卷号：13
期号：3
页码：113-121
出版社：Uniwersytet Przyrodniczy w Poznaniu
摘要：The article presents cost account applicability in the agricultural companies regarding the general theory of economic and organisation of enterprises. The main focus was laid down to analyse the unit total cost account with variable costs and their applicability in three spheres: stock valuation and profit, requirements of planning and decision making processes and controlling. It was concluded that cost calculation at the level of agricultural enterprise should be an inherent element of integrated information system at the level of registry, planning, decision making and control.
