Perfecţionarea calculării costului producţiei sfeclei pentru zahăr

Abstract

At present the way of the cost calculation from economical point of view is not enough explained and it is necessary to perfect it. In our opinion we must start with the verification of the annual accounting administration contents. Unfortunately besides other indicators of the contents of the annual reports were also excluded the indicators characterising the agricultural production quality (including sugar beet). It considerably complicated the collecting and analysis of the data concerning the products quality, reduced the importance of the quality indicators, created supplementary difficulties at the calculation of the production cost depending on quality. In consequence of most of factors the quality of the collected rizocarps in various entreprises differs and sometimes rather essentially. That is why the costs indicators, calculated by ordinary method are incomparable. For removing this lack in the specialized cards regarding the agricultural entreprises activity would be reasonable to indicate supplementary the rizocarps saccharinazion.