Conceptual framework of strategic and operational cost accounting in agriculture
Conceptual framework of strategic and operational cost accounting in agriculture

Summary/Abstract: The paper presents the specific characteristics of agricultural activity and its implications for the strategic and operational management of costs. This perspective served as a foundation for developing the framework of strategic and operating cost accounting. Due to the mass character of agricultural production it is particularly important for farmers to implement the cost leadership strategy. Another crucial issue relates to the individual and collective goals of rural families accomplished in agricultural households. The distinguishing criterion of cost categorization is their variable or fixed nature determined from the point of view of the whole farm (enterprise). The conclusion lists the most important specific features of the strategic and operational cost accounting in agriculture, which determine its conceptual framework.

• Details
• Contents