Metody wyceny roślinnej produkcji w toku na przykładzie rzepaku - analiza porównawcza

Dawid Obrzeżgiewicz

Abstract

Purpose - the aim of paper is to draw attention to the problem of valuation of plant production in progress and present (compared) the two types of valuation - the fair value and historical cost. Design/Methodology/Approach - the implementation of the method was supported by a critical analysis of the literature (Polish and foreign) in the field of biological asset valuation. The empirical research used method of compare and simulation. Findings - valuation of plant production in progress of the fair value adequately reflects the ability of plants to generate future economic benefits. However, both the measurement at fair value and historical cost doesn't reflect the specific risks of agricultural activities. Originality/Value - article draws attention to the key issue of agricultural accounting. The added value of this publication is to compare the commonly used valuation methods of plant production in progress based on valuation 1 hectare plantation rape and to assess the usefulness of selected valuation methods of plant work in progress.