THE COSTS CALCULATION WITHIN THE AGRICULTURAL PRODUCTS AREA

Bogdan Cosmin Gomoi

Abstract


The agricultural products are differentiated from the biological assets by the fact that they are separated from the latter, ceasing their vital processes. At the same time, they serve as raw materials for various branches of the food industry. A reference agricultural product is the wheat, from which it is obtained the flour, as the main raw material within the bakery industry. A careful calculation of the costs generates a fair image on the causes involved within the production process, in order that the effects obtained, manifested by the revenue, to be both profitable and competitive. This article aims to achieve a study on various methods of costs calculation, suitable for the bakery industry, emphasizing their importance for adopting relevant management decisions.


Keywords


agricultural products; bakery industry; costs; calculation; methods

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Copyright (c) 2022 Bogdan Gomoi

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LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL

ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)

PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
PUBLICATION LANGUAGE: English

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Banat`s University of Agricultural Sciences and Veterinary Medicine “King Michael I of Romania” from Timisoara
Faculty of Management and Rural Tourism
300645, Timisoara, Calea Aradului 119, Romania

E-mail: tabitaadamov2003 [at] yahoo.com
Phone: +40-256-277439, Fax.: +40-256-277031