Accounting for impairment and culling of animals of the main herd-Reference-Cited by-同舟云学术

Accounting for impairment and culling of animals of the main herd

Published:2023-10-19 Issue:10 Volume: Page:595-602
ISSN:2075-0250
Container-title:Buhuchet v sel'skom hozjajstve (Accounting in Agriculture)
language:
Short-container-title:Accounting in Agriculture

Author:

Alborov R. A., ,Mosunova E. L.,Alborov G. R.,Dzhikiya K. A.^ORCID, , ,

Abstract

In the process of exploitation, the animals of the main herd constantly reduce their productivity, and may also depreciate due to a decrease in their cost, obsolescence and unsuitability for further use. In this regard, there is an objective need for periodic monitoring of depreciation and the organization of timely accounting for the culling of animals from the main herd. Therefore, the article substantiates the provisions for monitoring and accounting for the depreciation and culling of animals from the main herd. A methodology has been developed for determining the cost and accounting for depreciation, as well as culling animals from the main herd, their sale and fattening.

Publisher

PANORAMA Publishing House

Subject

General Engineering

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