Improvement Of Cost Accounting And Product Costing In Dairy Farming
Table 1: Calculation of dairy product costs at Kirov AE, Kalachinsky district, Omsk region (Core dairy herd), 2019
| Index | Number, cwt, cattle | Amount, thousand rubles |
| 1. Actual costs less the cost of by-products (manure) | 14211 | |
| 2. Output of products: | ||
| - milk, cwt | 6706 | |
| - offspring, animals | 432 | |
| 3. Breakdown of costs based on the current methodology | ||
| - milk, 90% | 12789.9 | |
| - offspring, 10% | 1421.1 | |
| 4. Calculated actual cost: | ||
| - milk | 1 | 277.21 |
| - offspring | 1 | 479.17 |