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Agricultural Economics and Management Journal   ISSN 0205-3845
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The costs of the production of bee products financial and management accounting treatment
Teodora Roupska
Abstract: The production of bee products has been well known since ancient times. And it continues to this day. This production has a direct economic benefit for the producer of the bee products, expressed in the receipt of income from the sale of the bee products. Also, there is an indirect utility because it is known that through the pollination of various crops by bees, their yields increase. As to producing bee products, as for any other product, some costs must be accounted for.
The article aims to examine and present the accounting treatment of the costs in the production of bee products from the points of view of financial accounting and management accounting. The article proposes theoretical models for the systematization of costs and their allocation. Profitability indicators applicable to bee products are also presented, providing an opportunity to analyze the efficiency of the production of bee products to obtain better economic results. The methods of observation, analysis and synthesis, comparison, historical approach, deduction, and induction were used in the article to achieve the set aim.
Keywords: bee products; costs; financial accounting; management accounting
Date published: 2022-11-04
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