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Augalininkystės produkcijos savikainos skaičiavimo metodika / Methodics of Plant Production Cost Calculation

Research object – agricultural enterprises. Research subject – methodics of plant production cost calculation. Research aim – to analyze references and practical methods employed in plant produce cost calculation and to propose methodics improvements of plant production cost calculation. Objectives: 1) to analyze the essence of expenditure and production cost; 5) to examine the structure of production cost and to substantiate the expedience of expenditure calculation into cost; 6) to study methodics of plant production cost calculation in agricultural enterprises; 7) to submit proposals for improvement methodics of plant production cost calculation based on references study and research results. Research methods – logical and comparative analysis and synthesis of literature by Lithuanian and foreign authors, questionnaire questioning of agricultural enterprises, methods of logical and graphic modeling. After the study of produce cost essence, indices and their composition, calculation system and plant produce cost calculation methodology applied at agricultural enterprises, proposals were submitted for improvement methodics of plant production cost calculation.

Identiferoai:union.ndltd.org:LABT_ETD/oai:elaba.lt:LT-eLABa-0001:E.02~2005~D_20050524_205952-14826
Date24 May 2005
CreatorsDereškaitė, Rima
ContributorsDoc. dr. Stončiuvienė, Neringa, Doc. dr. Zinkevičienė, Danutė, Lekt. dr. Jatkūnaitė, Dalia, Doc. dr. Slavickienė, Astrida, Doc. dr. Genienė, Milda, Prof. habil. dr. Ramanauskas, Julius, Doc. dr. Žaltauskienė, Nijole, Prof. habil. dr. Lakis, Vaclovas, Lithuanian University of Agriculture
PublisherLithuanian Academic Libraries Network (LABT), Lithuanian University of Agriculture
Source SetsLithuanian ETD submission system
LanguageLithuanian
Detected LanguageEnglish
TypeMaster thesis
Formatapplication/pdf
Sourcehttp://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050524_205952-14826
RightsUnrestricted

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