BUSINESS INFORM №7-2015

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Section: Agricultural Economics and Agribusiness
UDC 357
Rybakova O. А.
Organizational-Methodological Aspects of Accounting the Epizootic in Domestic Fowl (p. 184 - 193)
Poultry breeding, like any other branch of animal husbandry, also provides for the loss of fowl, because it deals with living organisms. As to causes for the loss of fowl, there can be a few, such as unfair work of employees, natural disasters or diseases. Reflection of these processes in the accounting is quite ambiguous, because of the lack of unified legal approach to manage the accounting reflection of epizootic of domestic fowl. So in this article, a generalization, systematization and substantiation of accounting process regarding the epizootic of poultry, in accordance with the reasons for the loss, has been proposed; theoretical definitions of all categories in the process of epizootic have been submitted. Poultry insurance (as the possibility of reducing the risks of production) as well as the process of utilization of the fowl, which has already died, with the possible receipt of by-products for a further use (pet foods) has been considered.
Keywords: loss, spoilage in production, epizootic, substandard products, compulsory slaughter, technological waste
Fig.: 1. Tabl.: 2. Bibl.: 16.

Rybakova Olha А. – Postgraduate Student, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Rybakova, Olha А. (2015) “Organizational-Methodological Aspects of Accounting the Epizootic in Domestic Fowl.” Business Inform 7:184–193.

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