Klychova, Guzaliya SalikhovnaIskhakov, Albert Tagirovich2021-06-282021-06-282011-12-31Applied Studies in Agribusiness and Commerce, Vol. 5 No. 3-4 (2011) , 101-1031789-221Xhttps://hdl.handle.net/2437/318031This articles crutinizes the cost formation mechanism of milk and animal yield in dairy cattle-breeding in costs grouping conditions by physiological classification, it’s analysis allows to reveal "weak points " in production process of the enterprise and to direct point efforts to overcome negative consequences, and also enables to optimize and more exact prognosis of the company’s financial results.application/pdfcost of milk and animal yieldphysiological groupdairy cattle-breedingmanagement accountingdistribution coefficient of factor costfolyóiratcikkOpen AccessUniversity of Debrecen, Faculty of Economics and Business, Hungaryhttps://doi.org/10.19041/APSTRACT/2011/3-4/17Applied Studies in Agribusiness and Commerce3-45APSTRACT1789-7874