Struktura kosztów rodzajowych przedsiębiorstw produkujących pasze dla zwierząt w porównaniu do przedsiębiorstw przemysłu spożywczego

Abstract

The aim of the study is to present and analyse the structure of generic costs in enterprises producing animal feed. Realizing the primary objective, the structure of costs by type in enterprises producing feed compared with the cost structure in other groups of food industry companies. The study used unpublished data from the Central Statistical Office of the statistical financial report non-financial companies in the years 2005-2015. He study shows that enterprises producing fodder largest share in the costs of basic activity was the consumption of materials. While the cost of the least importance were taxes and charges. This means that the managers in these companies, in order to improve the efficiency of their activities should focus on the search for cheaper raw materials.

Keywords

• cost
• cost structure
• generic costs system
• animal feed producers