Büyükbaş canlı varlık işletmelerinde maliyet muhasebesi ve bir uygulama
Abstract
Son yıllarda hayvancılık sektörünün gelişmesi, üretimin arttırılması için girdi maliyetlerinin azaltılması ve yatırımın amacıyla verilen desteklemeler sonucunda bu sektördeki yatırımların arttığı gözlenmektedir. Yeni yapılan yatırımlar sonucunda sektördeki maliyet muhasebesinin önemi artmaktadır. Büyükbaş canlı varlık sektöründe, yatırım ve üretim sürecinin birlikte devam etmesi, canlı varlıkların, doğma, büyüme, yaşlanma gibi biyolojik olaylara sahip olmalarından dolayı üretim ve yatırım maliyetlerinin hesaplanması önem arz etmektedir.Çalışmamda sektörde özellik arz eden çağ değişimleri, amortisman, yenileme fonu ve finansman giderlerinin maliyetler üzerindeki etkisi dikkate alınarak uygulama örneği yapılmıştır. Anahtar Kelimeler: Hayvancılık, Maliyet Bedeli, Çağ Değişimi ve Muhasebeleştirilmesi
In recent years, it has been observed that investments in the liverstock sector have increased as a result of the incentives for investment and the reduction of input costs for the development and production of this sector. As a result of new investments, the importance of cost accounting in the sector is increasing.Related to the continuing investment and production process together, the calculation of production and investment costs, becomes more important because of the existence of birth, growth, age progresion and other events of the livestocks.In the study the effects of age progresion, depreciation, renewal fund and financial expenses on the costs which are characteristic in the sector, are taken into consideration in application of the example. Key Words: Livestock Farming, Cost Value, Age Progresion and Accounting
In recent years, it has been observed that investments in the liverstock sector have increased as a result of the incentives for investment and the reduction of input costs for the development and production of this sector. As a result of new investments, the importance of cost accounting in the sector is increasing.Related to the continuing investment and production process together, the calculation of production and investment costs, becomes more important because of the existence of birth, growth, age progresion and other events of the livestocks.In the study the effects of age progresion, depreciation, renewal fund and financial expenses on the costs which are characteristic in the sector, are taken into consideration in application of the example. Key Words: Livestock Farming, Cost Value, Age Progresion and Accounting
Description
Keywords
İşletme, Büyükbaş hayvanlar, Canlı hayvan, Business Administration, Hayvancılık işletmeleri, Livestocks, Living animal, Hayvancılık sektörü, Livestock enterprises, Maliyet muhasebesi, Livestock sector, Cost accounting, Muhasebe, Accounting