Wycena rolniczej produkcji w toku - teoria i praktyka

Agricultural products in process, determined as all crop and anim.al products at the transformation stage, i.e. from their origin to obtaining final output or fixed assets, are very often not-tradable. Either they appear at the market on1y in certain semi-processed forms or they never become marketable goods. Therefore, it is often hard to get accurate estimates of their money value by methods based directly on the market prices. One also uses methods based on the production costs as well as income methods related to the expected gain's estimation for the agricultural production valuation. The methodological approach depends, from one point of view, on the kind of assessing subject and the phase of its development at the moment of valuation, from the other, on the valuation purpose. The estimation methods used in practice in regard to the specific items of agricultural production in process not always sufficiently take into account theoretical bases of both formation and subsequent accumulation of their value. So, the intention of the Author is to make an attempt to assume an attitude towards this problem.