METHODOLOGICAL ASPECTS OF ELABORATION OF COST RATES APPLIED IN THE AGRICULTURAL SECTOR OF THE REPUBLIC OF MOLDOVA
Entrepreneurial activity in the agricultural sector requires activities that, initially, involve a certain volume of financial resources. The correct planning and management of these expenses can only be executed following the analysis of a set of economic indicators that reflect consumption and pro...
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| Format: | Article |
| Language: | English |
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University of Agricultural Sciences and Veterinary Medicine, Bucharest
2024-01-01
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| Series: | Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development |
| Online Access: | https://managementjournal.usamv.ro/pdf/vol.24_4/Art94.pdf |
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| Summary: | Entrepreneurial activity in the agricultural sector requires activities that, initially, involve a certain volume of financial resources. The correct planning and management of these expenses can only be executed following the analysis of a set of economic indicators that reflect consumption and production costs in the given sphere. Currently, through the use of some groups of technical procedures, both consumption and production costs in it represents cost rates, used in the process of planning technological production activities. The purpose of the given work is to reflect the methodology for developing the respective indicators, highlighting the main technical aspects of forming cost rates and the principles of using the given methodology. At the same time, the standard cost of agricultural and animal husbandry products is determined by means of the cost tariffs - an indicator that reflects the expenses for obtaining a plant/animal husbandry production unit on a certain area of land/head. In addition to the theoretical part of the given methodology, where the methods of determining the tariffs applied in the given sector are presented, the work also contains a practical demonstration of the use of tariffs in determining production costs for autumn wheat and autumn barley. In conclusion, the methodology of developing cost tariffs applied in the agricultural sector reflects the entire agricultural production process, is explicit and easily usable by agricultural entrepreneurs and serves as a reference for planning production processes in the sector. |
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| ISSN: | 2284-7995 2285-3952 |