Aspects of Costs Calculation in a Vegetable Production Farm

This paper deals with the aspects of the issue of costs calculation for a vegetable production farm in terms of theory and practice. Aspects of the active accounting regulations, applicable to vegetable production farms, are presented in the content. Features of the vegetable production are detailed, and the applicability of costs calculation methods is shown by the example of the “to order” method. In terms of accounting, there are presented the records made in the management accounting, in the financial accounting and also the conclusions to be drawn in terms of management accounting utility in financial decision making.