Special Aspects of Horse Husbandry Production Costs Calculation

G.S. Klychova, A.R. Zakirova, M.V. Khametova, E.R. Sadrieva


The given article considers the special aspects of horse husbandry production costs calculation and proposes the scientific-methodological approach of its optimization. Utilization of this approach will make possible to determine a well-reasoned cost of product produced and the data received thereby will serve as the basis for rational decision-making in the field of strategic management and manufacturing activity planning. Data base of cost management in horse breeding development is certainly a complex process that involves planning, valuation, accounting, analysis, effective cost control and management, forecasting, and making appropriate decisions to prevent negative results.

DOI: 10.5901/mjss.2014.v5n24p91

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This work is licensed under Creative Commons Attribution 3.0 License.

Mediterranean Journal of Social Sciences ISSN 2039-9340(Print) ISSN 2039-2117(Online)

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