Methodological aspects of an improvement of calculation information system in agricultural companies
J. Patakyhttps://doi.org/10.17221/5461-AGRICECONCitation:Pataky J. (2002): Methodological aspects of an improvement of calculation information system in agricultural companies . Agric. Econ. – Czech, 48: 130-133.
Phenomenalistic data of the development of prime costs in agriculture-oriented companies inSlovakia indicate that they have considerably increased in the main production, intracompany services and the company as a whole. Therefore, the management of a company has to apply an economic approach to cost management. Recommendations to build up a control structure of the cost system in the agricultural primary production are presented and its rational connection with actual costing, which uses algorithms of unconventional calculation methods, is analysed. In the cost system control structure, costs are recommended to be divided in two levels, namely by groups of activities and classification by elements of cost and by the relationship to outputs covering agricultural products. Using a general model, the objectives analysed are implemented in the livestock production aimed at dairy cow breeding.Keywords:
cost, cost management, output, activity, production