Files

Abstract

This article reviews economic and accounting bases for costs-of-production (COP) calculations It finds that the problems of circularity of arguments, potential cost· price spirals, and escalating land values are Inherent m all full COP methods of setting support prices Inflation, Income tax regulations, and credit usage Interact to distort the traditional relationships between cash costs and cash returns, thus requiring explicit correction m COP calculations

Details

PDF

Statistics

from
to
Export
Download Full History