Methodological Approaches to Costs Evaluation of Canned Feed
No 4/2012, December
Abstract
The paper deals with methodological approaches of cost evaluation of canned feed production, especially cost evaluation of corn silage or silage from melted multiannual fodder on arable land. Mainly there is modification of the cost calculation method in two steps used for chosen fodder crops up to now. The first step is cost calculation of chosen fodder crops during cultivation and harvesting. The second step is cost calculation of chosen fodder crops processing, it means process of crops ensilage.The result of methodological modification of cost evaluation of canned feed production is an aggregate of own cost calculation by combining both phases of calculation, i.e. connection in the initial phase of cultivation and harvesting of fodder crops and the subsequent phase of processing and transport of canned feed.The paper is a partial output of a Research project of FBE MUAF Brno, (MSM No 6215648904).
Keywords
Methodology of total costs calculation, costs of silage, basic cost structure, summary cost structure.