英语论文网

es is imposed by the particularities of the production process during the two cycles concerning the nature and amount of production expenses and obtained production.

Concerning this aspect, delimitation of production expenses and obtained production in production cycles is mandatory. There are two situations:

When the main production of the farm consists only in greenhouse cultures, except the direct expenses there has to be individualized two kinds of overheads: overheads for each production cycle and overheads of the farm which are also common to the greenhouse;

When the farm has also other cultures except the greenhouse ones, it is necessary to be distinguished three kinds of overheads: overheads for each production cycle, overheads for both cycles, that is for the whole greenhouse production and overheads of the farm.

Separation of these two groups of overheads for the greenhouse is due to the fact that inside the overheads of the farm, the overheads of the greenhouse have a significant percentage and they must be allocated only to those cultures so that the unit cost is not denatured. The greenhouse has important overheads such as depreciation and maintenance of installations, heating and irrigation expenses, etc. When allocating the overheads of the greenhouse the allocation criteria issue arises. We consider that these expenses should be allocated proportional with the field occupied by each culture, expressed in square meters, multiplied by the number of vegetation days (m2/day).

Concerning the heated hotbeds, similar problems arise regarding the overheads.

2. Permanent and annual fodder cultures present several particularities in the calculation process regarding the delimitation on accounting periods and of the method used for calculating the unit cost. The issue of delimitating production costs arises for establishing permanent cultures expenses, which are allocated during the whole period of the culture (2-3 years) as prepayments.

As to the calculation method, if the cost is determined on nutrition unit, then the equivalence indices method is recommended.

Case study - Accounting for a vegetal farm
Calculate unit cost for a cereal production farm knowing the following information for one year:

Beginning WIP:

wheat 200 ha - 80,000 lei;

corn 100 ha - 30,000 lei;

farm expenses:

wheat - 6,000 lei;

corn- 15,000 lei;

tractors - 30,000 lei allocated in proportion to the number of hectares of standard hsp;

combines - 28,000 lei allocated in proportion to the number of tons harvested;

fertilizers - 3,000 lei. allocated in proportion to the number of hectares sowed;

farm overhead - 16,400 lei allocated in proportion to the expenses above;

general overhead allocated to the farm - 9,840 lei allocated in proportion to farm expenses;

production:

wheat: 900 t wheat and straw worth 17,520 lei;

corn: 500 t corn and corn cobs worth 5,720 lei;

The value of the secondary products was established using the remaining value procedure (of deducting the value of the secondary product) or the rest procedure;

agricultural works - 600 hsp: 200 hsp for wheat and 400 hsp for corn;