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types of animals.

The possibility of obtaining two or more primary products from certain crops and livestock categories leads to a system of criteria to identify the main product and the products that are considered to be, from calculation perspective, secondary production. This separation between the main products (with and without computation) and the secondary products (by-products) requires first the selection of calculation procedure and secondly, assessing the main products assimilated to the secondary production. This problem is solved using the one of the following methods:

The remaining value method (of deducting the value of the secondary product) or the rest method;

The equivalent indexes method;

The method of quantitative equivalent of the secondary product with the main product.

The remaining value method (of deducting the value of the secondary product) or the rest method is used in all the cases in which from a crop can be obtained two or more products, disregarding their economic destination. For instance, for the cereals, the main object of the cost computation is the corn, the wheat etc. In these cases, the other products are considered products without computation (straws, corn cobs etc.).

The equivalent indexes method can be used in the case of the intercropping (e.g. corn with beans, corn with pumpkins, melons with beans etc.). In this case, production costs are normally collected on that group of cultures which are the subject of the cost computation. One can distinguish some individual direct costs, such as the seeds and harvesting, but in practice, this separation is not achieved. Collected total expenditure less the value of the secondary production (assessed at the net realizable value) is divided on main products under a particular criterion. In practice, the criteria used include: net realizable value of products, nutrition units etc.

The method of quantitative equivalent of the secondary product with the main product is used where the products are obtained 'coupled', one of which is considered the main product and the other the secondary product.

The computation of production unit cost is based on data on production costs and obtained production, recorded and grouped in the operative accounts of each farm.

The expenses incurred during the period have a direct and an indirect character to cost objects, represented by the categories of crops and animals of the farm. The grouping of data on production costs of farm activities offers the possibility of performing post-computations. Essentially, these works consist of successive operations of allocation of expenses, which at the time of their recording have not been identified on cost objects.

In a generalized form, post-computations, in the order of succession, are as follows:

A. Centralization of production costs and obtained production data;
B. Allocation of indirect costs to cost objects;
C. Computation of the production unit cost.
A. Centralization of production costs and obtained production data is a step of grouping the data from the farm records, preparing, for this purpose, a 'Summary of production costs and obtained production'. Ordering data in this summary should be made in accordance with the records of the farm where the expenses and the production were recorded cur本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。