COST COMPUTATION FOR THE AGRICULTURAL PRODUCTS OF LIVESTOCK FARMS
COST COMPUTATION FOR THE AGRICULTURAL PRODUCTS OF LIVESTOCK FARMS

Summary/Abstract: Agriculture constitutes a specific sector of the national economy. It does not contribute significantly to the increase in the gross domestic product, however, it is expected to fulfill three important functions: economic, social and environmental. The cost computation for the agricultural products is different from other activity sectors. Most of the papers addressing managerial accounting issues refer to manufacturing companies. The ones conducted in the services entities usually refer to not for profit organizations. We consider that our work is a research paper as there is a very small number of works in the area. This article presents the characteristics of the cost computation for the livestock farms. Furthermore, the paper also presents a calculation of the agricultural products obtained in a farm

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