CALCULATION METHODS USED IN THE DAIRY INDUSTRY

An important stage in the production process of the enterprise in food manufacturing milk after setting object and unit calculation is the identification of processes that can be used to collect production costs in ways and places categories of expenditure and their distribution on the final cost carriers (finished) obtained from respective places of costs as well as unit cost calculation. By fulfilling the ultimate goal for which they are used, the calculation of unit cost, calculation methods serve as tools of business management. Taking into account the technological process, costing method used by economic entities in the food industry for the manufacture of dairy products is one of the traditional type, ie phase method.