Specyfika rachunku kosztów w rolnictwie
Specificity of cost accounting in agriculture

Summary/Abstract: This paper presents the cost accounting and its use on farms in the context of the possible introduction of income tax on that activity. The aim of this article is also to present the specifity of cost accounting in farms and to draw attention to the methodology for calculating the total cost of farms and the difficulties with the allocation of these costs to individual activities and the determination of unit costs. Due to the organic nature of agricultural production and its diversity, the allocation of costs is more complicated in comparison to non-agricultural activities.

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