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Cost Accounting Methods for Rental Rate of Agricultural Machinery Operation  

Lee, Young-Man (Dept. of Agricultural Economics, Gyeongsang National Univ. (Insti. of Agric. and Life Sci.))
Kang, Jeong-Kuk (Graduate Student, Dept. of Agricultural Economics, Gyeongsang National Univ.)
Publication Information
Journal of agriculture & life science / v.44, no.6, 2010 , pp. 191-199 More about this Journal
Abstract
How to determine rental rates of agricultural machinery operation is the most important factor for economic units which are consigned to practice agricultural operations. Economic units as consigner for agricultural operations include agricultural cooperatives, local government, and farm operators, and so on. Thus the methods to set a rental rate of agricultural machinery operation are different across these economic units. This study describes benefits and problems associated with the model of cost accounting which is used as a method to determine a rental rate of agricultural machinery operation, and suggests a theoretical desirability of the rental pricing method, based on an accounting system and information on costs.
Keywords
Rental rate of agricultural machinery operation; Cost accounting;
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