Biological benefits in profitability account of agricultural production  Cover Image

Korzyści biologiczne w rachunku opłacalności produkcji rolniczej
Biological benefits in profitability account of agricultural production

Author(s): Dorota Czerwińska-Kayzer
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: profitability account; biological benefits; direct surplus

Summary/Abstract: Interest in the human impact on the natural environment leads to the need to provide environmental information to the accounting system. This issue is important in agriculture. Therefore, the cost accounts of agricultural production should take into account biological benefits. The presented analysis shows that the introduction of environmental information into profitability account is justified both from economic and productive point of view.

  • Issue Year: 2015
  • Issue No: 398
  • Page Range: 112-120
  • Page Count: 9
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