Optimizarea mecanismului de calculație a costului unitar în avicultura pentru ouă

Abstract

The method chosen to calculate the production cost of products may be justified by the production management tasks, that is, why the production cost is calculated: to monitor the effectiveness of production, the activity of some self-supporting units, to determine the impact of the production cost on the final financial performance of the organization and its segments, to establish sales prices for products and to calculate the intercompany transfer prices in the managerial accounting, etc.