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احتساب التكلفة في مشروع إنتاج البيض و لحوم الدواجن
Other Title(s)
The process of calculating the actual production costs for tables eggs and poultry meat enterprises
Author
Source
Issue
Vol. 1, Issue 1 (31 Oct. 1989), pp.29-56, 28 p.
Publisher
Publication Date
1989-10-31
Country of Publication
Libya
No. of Pages
28
Main Subjects
Economy and Commerce
Agriculture
Abstract 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.
American Psychological Association (APA)
كبلان، عبد السلام علي. 1989. احتساب التكلفة في مشروع إنتاج البيض و لحوم الدواجن. مجلة البحوث الاقتصادية،مج. 1، ع. 1، ص ص. 29-56.
https://search.emarefa.net/detail/BIM-1326030
Modern Language Association (MLA)
كبلان، عبد السلام علي. احتساب التكلفة في مشروع إنتاج البيض و لحوم الدواجن. مجلة البحوث الاقتصادية مج. 1، ع. 1 (تشرين الأول 1989)، ص ص. 29-56.
https://search.emarefa.net/detail/BIM-1326030
American Medical Association (AMA)
كبلان، عبد السلام علي. احتساب التكلفة في مشروع إنتاج البيض و لحوم الدواجن. مجلة البحوث الاقتصادية. 1989. مج. 1، ع. 1، ص ص. 29-56.
https://search.emarefa.net/detail/BIM-1326030
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش.
Record ID
BIM-1326030