Successful management of agriculture, like any other business, is impossible without reliable information. This article deals with some issues of the creation of preconditions for a database of economic information supply for agricultural entities. The aim is to investigate the methodology and assumptions for the development of database of the main types of agricultural production and the costs of biological asset and to make proposals for the composition and calculation of the average costs. The information of the database should improve the management of farm production costs and help to make better decisions for structure of production. In order to reach this objective, the following tasks were set: to carry out the assessment of reliability and methodological compatibility of the existing sources of information on agricultural production and costs of the biological asset. The article deals with the assumptions of such a database creation and discusses the calculation methodology of average costs of agricultural production and the biological asset.
The authors have prepared a scheme for the development of database for costs of agricultural and biological asset, characterized its components and described the basic principles for calculation of the data to be placed in the database.
Keyword(s): agricultural products, biological assets, production costs.
Artūras Lakis, Danutė Juškevičienė, Aldona Stalgienė. Pagrindinių žemės ūkio produkcijos rūšių ir biologinio turto savikainų duomenų bazės kūrimo metodologiniai aspektai // Vadybos mokslas ir studijos - kaimo verslų ir jų infrastruktūros plėtrai = Management theory and studies for rural business and infrastructure development / Research papers, 2010. nr. 22(3), p. 96-104., ISSN 1822-6760 (EBSCO, Business Source Complete, Central & Eastern European Academic Source).
Publication: Methodological aspects of cost price calculating systems for agricultural products (In Lithuanian language)