Specific Characteristics of Calculating the Cost of Agricultural Products
It is known that seeds, fuels and lubricants, fertilizers, fodder, costs related to production management and other materials are used for the production of agricultural products, and they are also will have a value. Fixed assets are involved in the production process and fixed assets are physically worn out. The amount of this depreciation is determined using the depreciation allowance, and the amortization costs are also included in the calculation of the production costs of the product. The concept of "product cost" is derived from this concept, and the product cost means the monetary expression of the expenses incurred for the production of a product unit. The cost of the product is considered a part of the value of this product, and the difference between the value of this product and its cost represents the profit in general.