Articles
A METHOD OF COST-CALCULATION FOR NURSERY STOCKS
Article number
135_22
Pages
199 – 206
Language
Abstract
The increase of factor costs and the simultaneous stagnation of product prices induce the grop producer to use input factors as efficiently as possible.
This statement is especially applicable to the production of nursery stocks, whose cultivation requires several years.
During this time liquid resources are invested, involving higher risk and loss of interest.
This statement is especially applicable to the production of nursery stocks, whose cultivation requires several years.
During this time liquid resources are invested, involving higher risk and loss of interest.
The cost system is an important instrument for the control and planning of production processes.
A new method will enable nurseries, to control the profitability of their production and to adapt it to changing economic conditions.
Authors
U. Priske
Keywords
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