Koszty normatywne jako ważny instrument wspomagający zarządzanie gospodarstwem mlecznym – rozwiązania KTBL
Normative costs as an important instrument to assist dairy farm management – KTBL solutions

Summary/Abstract: The aim of the publication is to present the normative cost of milk production. The article shows the German serviceable solutions (Das Kuratorium für Technik und in der Landwirtschaft Bauwesen). As it results from the presented studies there is a clear need for normative costing in farms. It allows to show the economic rationality of new production technologies and the ability to compare results achieved on farms with potential (normative) arising from the rational production technology. As the German example shows (KTBL) such a system is very popular among farmers.

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