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Analysis of the costs and revenues of agricultural products in the selected countries of Central Europe

Author

Listed:
  • Hudakova Stasova Lenka

    (Technical University of Kosice)

  • Bajus Radoslav

    (Technical University of Kosice)

Abstract

The paper compares and evaluates the development of the total production costs incurred for the production of selected agricultural crops and generated revenues in four Central European countries. Consequently, it also assesses the profit or loss statement. The comparison is made between countries and over time. The paper also assesses the proportion of overhead costs to total costs incurred for own crop production. We also track the profitability of incurred costs for agricultural products in these countries in order to provide information not only to scientists, but also representatives of agricultural industry. The partial objective of the paper is also to assess costs and revenues separately for livestock and crop production. In assessing agricultural companies are still used traditionally calculation methods. Currently, traditional cost calculation methods are not considered sufficiently accurate. The paper points out to the possibilities of modern cost management and their benefits to the traditional agricultural sector.

Suggested Citation

  • Hudakova Stasova Lenka & Bajus Radoslav, 2017. "Analysis of the costs and revenues of agricultural products in the selected countries of Central Europe," Technology audit and production reserves, 4(36) 2017, Socionet;Technology audit and production reserves, vol. 4(5(36)), pages 37-43.
    • Handle: RePEc:nos:cnlpvc:14
    as

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    File URL: http://journals.uran.ua/tarp/article/view/108414
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    References listed on IDEAS

    as
    1. Cristiana BOGDÄ‚NOIU, 2011. "Place And Role Of Management Accounting And Cost Calculation In Food Industry Of Manufacturing Dairy Products," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 6(4(18)/ Wi), pages 282-285.
    2. Cristiana Bogdanoiu, 2011. "Directions To Improve Management Accounting And Cost Calculations In Food Industry Of Manufacturing Dairy Products," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 8-13.
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      More about this item

      Keywords

      total production costs; overhead costs; profitability of the costs; cost management; Central European countries; agricultural products;
      All these keywords.

      JEL classification:

      • N54 - Economic History - - Agriculture, Natural Resources, Environment and Extractive Industries - - - Europe: 1913-
      • Q18 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Agricultural Policy; Food Policy; Animal Welfare Policy

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