Methodical Peculiarities of Cost Accounting in Poultry Industry

摘要：

　　Livestock is a unique technology sector,not other industries.The production cycle in this sector is relatively slow,and production depends on many factors,such as the biological characteristics of live animals,animal husbandry methods,weather conditions,and working and labor.The article considers the aspects of cost accounting at enterprises of poultry industry.The author studies scientific approaches to forming cost accounting items.The cost items with account of sector peculiarities are analyzed.Procedures of calculating cost items"Difference in the cost of adult laying hens in case of their culling,selling and selling revenues"is suggested.

关键词： livestock cost items

作者: Undrakh Ganbat

作者单位: Mongolian University of Life Sciences(MULS),Mongolia

会议类型: 国际会议

会议名称: The 8th International Conference on Economic and Social Sustainable Development of Mongolian Plateau Pastoral Areas(第八届蒙古高原牧区经济与社会可持续发展国际会议)

会议地点: 呼和浩特

会议语种:英文

页码: 242-247

在线出版日期: 2019-12-06（万方平台首次上网日期，不代表论文的发表时间）