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Rachunek kosztow dzialan – nowe spojrzenie

100%

Skarzynska A.

Zagadnienia Ekonomiki Rolnej

2012

issue 3(332)

43-67

The Activity Based Costing is a modern costing system and decision support instrument most commonly used in practice. Its innovativeness consists in setting new directions for development of management accounting, so far, predominated by traditional cost accounting. The main premises behind the Activity Based Costing is focus on activity as the cost generating factor. Costs only reflect the performed activities. This means that costs are not generated by the products, but by activities necessary to produce them. Activities define the size of resources used and thereby the costs of the resources used by the cost objects (e.g. products). Measurement of the size of the used and unused production capacity and management thereof constitutes the central point of the Activity Based Costing. Thus the ABC concept identifies and establishes the size of waste of resources in enterprises and, on that basis, it can be considered as a stock management concept. The ABC enables to control individual activities and plan their size thereby ensuring better cost management in the long-term perspective.

Wpływ wydajnosci mlecznej krow na oplacalnosc produkcji mleka

100%

Skarzynska A.

Zagadnienia Ekonomiki Rolnej

2012

issue 1(330)

90-111

The profitability of milk production is determined by the production volume on a farm, pricing, and incurred costs. The production volume directly corresponds to the milk-yield level of cows and herd size. These factors are characterised by a positive interrelation. The study reveals that an increase in the milk yield of cows stimulates income growth and, despite the higher costs of animal upkeep, it is connected with a more efficient usage of the workforce. Higher costs stem primarily from the introduction of highly-productive (genetically potent) specimens into the herd, and higher production intensity. The study revealed that the improvement in the milk yield of cows was related to a considerably larger proportion of purchased concentrate feeds in the animals’ feed ration, with a marked predomination of concentrates and compound feeds. In bulk feed, on the other hand, the highest proportion comprised silage and hay silage. Such feed facilitated an improvement in cow milk yield and also had a positive impact on milk production profitability. The growing volume of milk produced on a farm was accompanied by an increase in its price. As a consequence, the economic performance of milk production in holdings comprising fairly large herds of cows (around 30 cows) of high milk yield (approximately 7000 litres) was significantly more favourable than that of holdings with smaller herds and lower milk yield.

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2 Zagadnienia Ekonomiki Rolnej

2 Skarzynska A.

2 2012

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Rachunek kosztow dzialan – nowe spojrzenie

Wpływ wydajnosci mlecznej krow na oplacalnosc produkcji mleka