Próba nowego podziału kosztów pośrednich w rolnictwie

Abstract

The subject of investigation was the attempt to find a justified mathematical way of dividing the indirect costs between particular branches of production on a farm. Mathematical proof has shown that the division of indirect costs in proportion to the cultivated area is justified for plant production as well as for the number of big heads livestock in animal production. Moreover, it has been found that correct economic decisions can be taken — from the point of view of the maximalization of net income — based on a) the value of direct costs — or b) the value of direct and indirect costs worked out by means of dividing indirect costs as shown in this work i. e. proportionally to the surface of cultivated farm land and the number of big heads of livestock. When undertaking economic decisions one should consider separately the suggestions included in the figures received from plant production and those from livestock production, on account of the necessity of improving the soil by means of organic fertilizers which is needed in our climate. The mathematically justified method of dividing indirect costs gives the unitary costs of production which enable the central authorities to fix prices on the desired level in order to cause the intended reactions with the farm producer.