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Date
1971
Authors
Advisor
Editor
Journal Title
Journal ISSN
Volume Title
Publisher
Wydział Prawa i Administracji UAM
Title alternative
A New Divding Test of Indirect Costs in Agriculture
Abstract
The subject of investigation was the attempt to find a justified mathematical
way of dividing the indirect costs between particular branches of production on
a farm. Mathematical proof has shown that the division of indirect costs in proportion
to the cultivated area is justified for plant production as well as for the
number of big heads livestock in animal production. Moreover, it has been found that correct economic decisions can be taken — from the point of view
of the maximalization of net income — based on a) the value of direct costs —
or b) the value of direct and indirect costs worked out by means of dividing
indirect costs as shown in this work i. e. proportionally to the surface of cultivated
farm land and the number of big heads of livestock.
When undertaking economic decisions one should consider separately the suggestions
included in the figures received from plant production and those from
livestock production, on account of the necessity of improving the soil by means
of organic fertilizers which is needed in our climate. The mathematically justified
method of dividing indirect costs gives the unitary costs of production which enable
the central authorities to fix prices on the desired level in order to cause the
intended reactions with the farm producer.
Description
Sponsor
Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016
Keywords
Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 33, 1971, z. 3, s. 157-170
Seria
ISBN
ISSN
0035-9629