英语论文网

农业是国民经济的一个特定部门。它没有显着增加国内生产总值，但是，它预计将实现三个重要功能：经济、民生、环境。农业产品的成本计算与其他活动部门不同。管理会计问题的大部分论文都是有关于制造业公司。进行实体服务的的通常都是非营利组织。我们认为，我们的工作是一个份研究论文，因为在该区域只有少量研究文献。而本文介绍了农业产品农场的成本计算的特点。

简介
农业目前起着三大作用：经济，社会和空间。经济功能主要是指与社会其他成员一样，农民对农产品生产的义务，以满足农民自身的需求。但是，与此同时，所生产的产品应具有适当的饮食价值和质量。此外，这些产品将交付给负担得起市场的价格的消费者。农场还应建立工作场所，向农民和他们的家庭提供农业生产所产生的公平收入。

Investigating Cost Computation For Agricultural Products

Abstract
Agriculture constitutes a specific sector of the national economy. It does not contribute significantly to the increase in the gross domestic product, however, it is expected to fulfil three important functions: economic, social and environmental. The cost computation for the agricultural products is different from other activity sectors. Most of the papers addressing managerial Accounting issues refer to manufacturing companies. The ones conducted in the services entities usually refer to not for profit organizations. We consider that our work is a research paper as there is a very small number of works in the area. This article presents the characteristics of the cost computation for the agricultural products farms. Furthermore, the paper also presents a calculation of the agricultural products obtained in a farm.

Introduction
Agriculture at present plays three major functions: economic, social and spatial. The economic function refers mainly to the farmers' obligation to produce agricultural products in order to meet the requirement of feeding the farmers themselves, as well as other members of the society. At the same time, however, the products produced shall be of appropriate dietary value and quality. Furthermore, these products shall be delivered to the market at prices affordable to the consumers. Farms shall also create work places and provide the farmers and their families with fair incomes generated by their farming business. Additionally, the farmers are required to apply certain agricultural methods which would guarantee that the farmed land preserves its natural and environmental value.

Research methodology
The research conducted in the paper is qualitative. This supposes a series of inductive processes involving the collection and the analysis of some qualitative data in order to define patterns, themes etc. This paper starts by analyzing the characteristics of cost computation on agricultural products farms and it appeals to the professional judgment for developing a case study designed to model the process by numerical data.

The characteristics of the cost computation for agricultural products' farms
The characteristics of the agricultural production process and the organizing of the evidence system related to the consumption of resources influence the cost computation of agricultural products.

A first problem with the cost computation of agricultural products refers to the date when the calculation may be performed. Establishing the production cost of agricultural products at short time periods is difficult due to the mismatch between the period when resources are consumed and the moment the production is obtained.

The discrepancy between the time at which production costs and the production is diff