SEPERATION OF COST AND EXPENDITURES IN ORCHARDS AND THE ADVANTAGES OF COST ACCOUNTING

Abstract

Strategic importance of agriculture sector has been increased by the recent developments in economics as well as changes in climate and accordingly the capital flow to the sector has increased. Today, it is well known that owners of large capitals have been invested on orchards. In the world and Turkey, international companies run many orchards in different countries at the same time. Many of these companies’ shares operated in stock exchange markets. In this context of these developments, the importance of agriculture accounting for agriculture and especially cost agriculture for agriculture has been increased. Furthermore, this importance is expected to increase in accordance with the process of world markets and Turkey’s accession process to European Union. In this study, cost and expenditure which are the main concepts of agricultural cost accounting and their advantages will be discussed.

Keywords

• Orchard
• Cost
• Cost Accounting