Methods of approach in organization of the accounting of the circulating flocks in the cattle-breeding

Elena Georgieva

Abstract: The cattle-breeding is of a big importance for the development of the agriculture as a branch. The organization in the accounting of the circulating flocks is an important part of the accounting policy of the companies dealing with this business. Definition of the turnover of the flock is an important aspect in the manufacturing process management. In organization of the accounting of the young animals and animals for fattening two approaches are possible: technological and functional. The adoption of the functional principle in classification of the current biological assets will improve the manufacturing process management.

Keywords: accounting; circulating flocks; variable biological assets

Date published: 2018-01-29