Accounting and Analysis of Biological Asset Transformation Results in Agricultural Companies of the Russian Federation

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F20%3A82174" target="_blank" >RIV/60460709:41110/20:82174 - isvavai.cz</a>

Výsledek na webu

<a href="https://digilib.uhk.cz/bitstream/handle/20.500.12603/239/Kontsevaya%20aj..pdf;jsessionid=F3A301E0C53D24D3B84F8B7A065BA14D?sequence=1" target="_blank" >https://digilib.uhk.cz/bitstream/handle/20.500.12603/239/Kontsevaya%20aj..pdf;jsessionid=F3A301E0C53D24D3B84F8B7A065BA14D?sequence=1</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.36689/uhk/hed/2020-01-039" target="_blank" >10.36689/uhk/hed/2020-01-039</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Accounting and Analysis of Biological Asset Transformation Results in Agricultural Companies of the Russian Federation

Popis výsledku v původním jazyce

According to IAS 41 Agriculture an agricultural company should keep accounting of agricultural products represented by fair value net of sale costs unconditionally. Bio assets should be evaluated by fair value net of sale costs until they are transformed into agricultural products. This article is aimed to suggest a new procedure on analyzing financial results of an agricultural company with regard to bio assets. The suggested procedure can be implemented in the companies splitting accounting of costs into variable and fixed ones and in the companies practicing conventional cost accounting procedures. Integrated agricultural production company Kolos was the base for the following research. Recommended procedure of control and analysis of presented indexes evaluates the extent of influence of managerial decision about allocation and utilization of bio assets on return on production investments, output of agricultural products obtained from bio assets. The output is assessed by gross product evaluated

Název v anglickém jazyce

Accounting and Analysis of Biological Asset Transformation Results in Agricultural Companies of the Russian Federation

Popis výsledku anglicky

According to IAS 41 Agriculture an agricultural company should keep accounting of agricultural products represented by fair value net of sale costs unconditionally. Bio assets should be evaluated by fair value net of sale costs until they are transformed into agricultural products. This article is aimed to suggest a new procedure on analyzing financial results of an agricultural company with regard to bio assets. The suggested procedure can be implemented in the companies splitting accounting of costs into variable and fixed ones and in the companies practicing conventional cost accounting procedures. Integrated agricultural production company Kolos was the base for the following research. Recommended procedure of control and analysis of presented indexes evaluates the extent of influence of managerial decision about allocation and utilization of bio assets on return on production investments, output of agricultural products obtained from bio assets. The output is assessed by gross product evaluated

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50202 - Applied Economics, Econometrics

Projekt

—

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

HRADEC ECONOMIC DAYS 2020, VOL 10, PT 1 International Scientific Conference on Hradec Economic Days (HED)

ISBN

978-80-7435-776-3

ISSN

—

e-ISSN

2464-6067

Počet stran výsledku

7

Strana od-do

336-342

Název nakladatele

UNIV HRADEC KRALOVE, ROKITANSKEHO 62, HRADEC KRALOVE 3, 500 03, CZECH REPUBLIC

Místo vydání

UNIV HRADEC KRALOVE, ROKITANSKEHO 62, HRADEC KRA

Místo konání akce

UNIV HRADEC KRALOVE, ROKITANSKEHO 62, HRADEC KRA

Datum konání akce

2. 4. 2020

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000568108700037