احتساب التكلفة في مشروع إنتاج البيض و لحوم الدواجن

الملخص EN

The cost accounting literatures deal generally with problems relating to manufacturing enterprises where raw materials change from one phase to another to end up with manufactured products using job order or process cost accounting system.

The cost accounting literatures in both, Arabic and English, Languages which deal with such entreprises are available and handy.

Yet, there is deficiency in cost accounting literatures at least in Arabic language, which deals with the actual cost for agricultural and live stock products.

Enterprises which main activities in such areas use only standard cost.

The unability of using the actual cost creates many managerial problems.

The objective of this paper is two folds: 1- To Show the techniques of calculating the actual production cost for two live stock -type enterprises, a - Enterprises produce poultry meat.

b - Enterprises produce table eggs.

2 - To deal with the problem of classification of such costs throughout the process of production, in financial accounting statements.

The paper does not claim that it has put the final words in those issues.

It should be looked at as setting the first steps hoping that interested bodies in the field of accounting in general and cost accounting in particular to respond to those issues by their written contribution to come up with generally accepted standards in such areas.