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  • 标题:Seperation of Cost and Expenditures in Orchards and The Advanyages of Cost Accounting
  • 本地全文:下载
  • 作者:Ali Deran
  • 期刊名称:International Journal of Food and Agricultural Economics
  • 印刷版ISSN:2147-8988
  • 出版年度:2013
  • 卷号:1
  • 期号:1
  • 页码:165-177
  • 出版社:International Journal of Food and Agricultural Economics
  • 摘要:Strategic importance of agriculture sector has been increased by the recent developments in economics as well as changes in climate and accordingly the capital flow to the sector has increased. Today, it is well known that owners of large capitals have been invested on orchards. In the world and Turkey, international companies run many orchards in different countries at the same time. Many of these companies' shares operated in stock exchange markets. In this context of these developments, the importance of agriculture accounting for agriculture and especially cost agriculture for agriculture has been increased. Furthermore, this importance is expected to increase in accordance with the process of world markets and Turkey's a ccession process to European Union. In this study, cost and expenditure which are the main concepts of agricultural cost accounting and their advantages will be discussed.
  • 关键词:Orchard; Cost; Cost Accounting
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