Калкулиране на себестойност или установяване на средна справедлива цена за килограм живо тегло на животните от определена възрастова група
Calculating prime cost or setting an average equitable price for a kilo of livestock from a specific age group

Summary/Abstract: The problems of determining an average equitable price for a kilo of livestock from a specific age group are the subject of research in the paper presented. Some concrete the­oretical and methodological formu­lations are further developed, and information from practice is used as a basis for this purpose. The oppor­tunity for the application in practice of the requirements of the Account­ing standard ‘41 Agriculture for accounting the equitable value of biological assets and agriculture production’ is substantiated. A model is offered which provides an opportunity for determining the price of an object liable to accounting, and on these grounds to receive infor­mation for managerial needs.

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