2014
DOI: 10.5901/mjss.2014.v5n24p91
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Special Aspects of Horse Husbandry Production Costs Calculation

Abstract: The given article considers the special aspects of horse husbandry production costs calculation and proposes the scientificmethodological approach of its optimization. Utilization of this approach will make possible to determine a well-reasoned cost of product produced and the data received thereby will serve as the basis for rational decision-making in the field of strategic management and manufacturing activity planning. Data base of cost management in horse breeding development is certainly a complex proces… Show more

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Cited by 3 publications
(2 citation statements)
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“…When organizing an automated sustainable reporting system, it is necessary to take into account the fact that the data is provided by the accounting department of the enterprise. Therefore, they determine the composition of the primary documents that will be used to compile the reports [10]. They also reveal the relationships between the indicators of all reporting forms and develop a workflow scheme used in planning [17].…”
Section: Methodsmentioning
confidence: 99%
“…When organizing an automated sustainable reporting system, it is necessary to take into account the fact that the data is provided by the accounting department of the enterprise. Therefore, they determine the composition of the primary documents that will be used to compile the reports [10]. They also reveal the relationships between the indicators of all reporting forms and develop a workflow scheme used in planning [17].…”
Section: Methodsmentioning
confidence: 99%
“…-a higher degree of public goods admission; -high innovation activity of all cluster members [5]; -favorable internal conditions for the new businesses formation; -favorable location as the most important factor of competitive advantages in the global economy [7,21].…”
Section: Methodsmentioning
confidence: 99%