COSTING PROPER PATTERN FOR AGRICULTURAL PRODUCTS

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FORGHANDOOST HAGHIGHI KAMBIZ; NAMI SARAY REZA

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Journal: The Financial Accounting and Auditing Researches Year:2010 | Volume:2 | Issue:7 Page(s): 69-93

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Information Journal Paper

Title

COSTING PROPER PATTERN FOR AGRICULTURAL PRODUCTS

Author(s)

FORGHANDOOST HAGHIGHI KAMBIZ | NAMI SARAY REZA | Issue Writer Certificate

Keywords

GREENHOUSE PRODUCTSQ3

COST ACCOUNTING SYSTEMQ3

MANAGEMENTQ1

DECISION MAKINGQ2

Abstract

Paying attention to the cost and benefit of each plan and its cost - effectiveness at the outset of the activity as well as obtaining a clear picture of activities to be performed on reaching the prospective goals, are needed in planning and budgeting which will be fulfilled by using financial accounting and cost accounting.The availability of the cost information of agricultural products to be used by MANAGEMENT in DECISION MAKING is essential. To provide the necessary data, establishing a COST ACCOUNTING SYSTEM is necessary. The final objective of this research is to present an appropriate model of costing for agricultural products, and thereby, the necessary data related to greenhouse MANAGEMENT will be provided. Data collection is based on case study and library methodology and based on the study and investigation of the process of production, and based on accounting theory; the model for the cost of the product is suggested. In order to accept the offered model and the findings Delphi-Test was used and the results were judged by experts and specialists. To gather their suggestions and ideas, an appropriate questionnair was used and this process continued till a general agreement on it was reached.

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APA: Copy

FORGHANDOOST HAGHIGHI, KAMBIZ, & NAMI SARAY, REZA. (2010). COSTING PROPER PATTERN FOR AGRICULTURAL PRODUCTS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 2(7), 69-93. SID. https://sid.ir/paper/197944/en

Vancouver: Copy

FORGHANDOOST HAGHIGHI KAMBIZ, NAMI SARAY REZA. COSTING PROPER PATTERN FOR AGRICULTURAL PRODUCTS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2010;2(7):69-93. Available from: https://sid.ir/paper/197944/en

IEEE: Copy

KAMBIZ FORGHANDOOST HAGHIGHI, and REZA NAMI SARAY, “COSTING PROPER PATTERN FOR AGRICULTURAL PRODUCTS,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 2, no. 7, pp. 69–93, 2010, [Online]. Available: https://sid.ir/paper/197944/en

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