DOI: n/a
Abstract
The aim of the study was to conduct an analysis of the cost price of the grain production as well as to determine the influence of the main factors on the variation of this resultant indicator at the Agricultural Cooperation Edinstvo in the village of Kostievo, Plovdiv District, on the basis of the accounting data from the accounting registers for the period 2007- 2010.
The following methods were used for the analysis of the cost price:
– Comparative method – the reported data for the period 2007-2010 are compared;
– Method of comparative substitution – by applying it it is possible to determine the influence of the separate factors on the cost price variation and determine the direction and extent of influence of each factor separately.