Abstract:

The use of cost accounting techniques and identify costs of unit product in livestock enterprises and meat industry plants are amongst necessary applications for successful organization and management of enterprise. Furthermore, rational and profitable enterprise management can only be achieved with minimization of costs, establishing good relationship between quality and price, operating an economically optimum scale of production and improving of marketing chain productivity in every stage (from production to consumption). On the other hand, determining expenses in all production phases of final product and semi-finished product has a great importance particularly in meat industry plants.

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