Valuation specifics of secondary production within the husbandry production in the agriculture sector: A case study from the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F20%3A43958915" target="_blank" >RIV/49777513:23510/20:43958915 - isvavai.cz</a>
Result on the web
<a href="https://bee-conference.com/wp-content/uploads/2020/07/5th-business-and-entrepreneurial-economics-conference-2020-conference-proceedings.pdf" target="_blank" >https://bee-conference.com/wp-content/uploads/2020/07/5th-business-and-entrepreneurial-economics-conference-2020-conference-proceedings.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Valuation specifics of secondary production within the husbandry production in the agriculture sector: A case study from the Czech Republic
Original language description
The paper presents the results of the research in the area of agriculture with a specific focus on secondary production valuation within the husbandry production in the environment of a small and medium-sized business enterprise. The topicality of this issue arises from the practice needs and from the specific character and structure of the agriculture production formed by its own activity in the agriculture sector in small and medium–sized enterprises which do not use the International Financial Reporting Standards for the valuation, accounting and reporting of the agricultural production. The chosen method and the accuracy of the in-house price calculation of the secondary production in agriculture influences the determined in-house prices and the selling prices of secondary production and consequently the business enterprise economic result. The research results lead to a proposal of calculation for the in-house price of secondary husbandry production based on the content of active substances in secondary agriculture production. The proposed procedure to determine the in-house price was verified on the basis of the case study. The case study results document the refinement of the determined in-house price and the usability of the proposed method of calculation and pricing of the secondary production in the business practice of small and medium-sized enterprises in the agriculture area.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50205 - Accounting
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
5th Business & Entrepreneurial Economics Conference 2020
ISBN
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ISSN
2459-5225
e-ISSN
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Number of pages
6
Pages from-to
147-152
Publisher name
Student Business Incubator at the University of ZagrebUniversity of Zagreb -Croatia, Faculty of Economics and Business
Place of publication
Zagreb
Event location
Zagreb (online)
Event date
May 20, 2020
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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