畜産物 生産費 計算에 關한 硏究

A Study on the Livestock Production Cost Accounting

With the increase of the national income and its population, livestock production demand whose elastic value is quite high, increases rapidly and is expected to keep on growing. In the early 1980 s, we experience the shortage of beef. With the increase of cattle we this time have surplus of its supply, and this results in the fall of cattle price and livestock household has a hard time in operation. It seems the most important subject to reduce the production cost and improve the ways of operation to relieve the price of unstable livestock and to raise the international competition with the recent demand. The livestock production cost refer to the total amount that covers feed, veterinary and medicine, supplies for other resources, labor and capital interest The condition on the production cost accounting is as follows : 1. It should be shown in money value. 2. It should be used to make the planned production. 3. It should be spent on the normal activities of production. One classifies the production cost into several different cost items, and then computers all of the items. In the accpunting, the consisted factors of the cost is divided on its nature of cost. Since the production cost accounting is a kind of object accounting, all the production cost resulted in the operation should be added on the production of accounting object, milk, beef cattle, hog, broiler and egg. In the livestock production cost accounting, one also classifies its goods and services with the substantial livestock production and calls it costs for the reader s easy understanding. To classify in detail is to see what kinds of economic values are consumed, and this contributes to easy computation