Attempt to establish analytical accounting in the agricultural sector : case study : boujemaa and brothers chicken breeding company in Blida

الملخص EN

This study aims to apply one of the analytical accounting theories, which is the theory of measuring costs according to the size of the activity, by studying the total potential costs, and we used a case study approach to apply this theory on the Boujemaa and Brothers chicken breeding company in Blida.

This study concluded by reaching the possibility of separating the costs into fixed and variable for the meat chicken product, but in some seasons the breeder is forced not to exploit the full capacity of the raw meat and thus the unit fixed cost increases.