Biologinio turto ir žemės ūkio produktų savikainos kalkuliavimo sisteminis tyrimas

Abstract

In the context of modern agribusiness, it is important to form suitable management accounting policy for agricultural business entities and properly collect information on costs in order to use it for cost calculation of biological assets and agricultural products, prepare financial and tax reports, and analyse and make innovative management decisions. Therefore, the aim of this study is to propose a model for the formation of costing methodology for biological assets and agricultural products and determine the impact of formed cost calculation scenarios to the financial performance of the entity. Based on the results of the scientific literature analysis and the questionnaire survey of the persons managing the accounting of agricultural business entities, a matrix of scenarios for calculating the cost of agricultural production was created. After applying it to the case study and combining different indirect cost allocation alternatives with different methods of costs allocating to costing objects, the influence of the formed alternatives on the indicators of the main agricultural production cost and financial result of the agricultural entities was determined. A comparison of the alternatives for calculating the cost of agricultural production revealed significant fluctuations in indirect manufacturing costs and manufacturing production cost, which had a significant impact to changes in financial results. It was found, that the choice of the allocation base for indirect manufacturing costs has a more significant effect. Therefore, in order to prepare financial statements that give a true and fair view of the company’s operations, it is important to select differentiated bases for allocating indirect manufacturing costs as accurately as possible that would reflect the fairest possible relationship between accounting objects of manufacturing costs and certain indirect manufacturing cost items, as well as to[...]