Rachunek kosztów w rolnictwie na tle ogólnej teorii ekonomiki przedsiębiorstw ze szczególnym uwzględnieniem kosztów bezpośrednich i zmiennych
Cost accounting in agriculture in comparison with the general theory of company economics with the emphasis on direct and variable costs.

Summary/Abstract: The article presents selected cost accounting concepts in agriculture in relation to the body of general economics and business organization theory. Particular attention was paid to direct and variable costs. These concepts apply to both cost accounting at the “ex post” and “ex ante” stage. It has been recognized that there are significant differences between concepts used in agricultural and non-agricultural activity, but it is possible and even necessary to strive to standardize the principles and criteria for their division. Every industry may exhibit some differences in the final shaping of concepts despite sharing the same principles for their division and criteria for the classification of costs.

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