Valuation specifics of secondary production within the husbandry production in the agriculture sector: A case study from the Czech Republic

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

Valuation specifics of secondary production within the husbandry production in the agriculture sector: A case study from the Czech Republic

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Valuation specifics of secondary production within the husbandry production in the agriculture sector: A case study from the Czech Republic

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2020

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

5th Business &amp; Entrepreneurial Economics Conference 2020

ISBN

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ISSN

2459-5225

e-ISSN

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Počet stran výsledku

6

Strana od-do

147-152

Název nakladatele

Student Business Incubator at the University of ZagrebUniversity of Zagreb -Croatia, Faculty of Economics and Business

Místo vydání

Zagreb

Místo konání akce

Zagreb (online)

Datum konání akce

20. 5. 2020

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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