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Questions of estimating cattle in agricultural enterprises

Ucetni Evidence. (Praha), 6, 205-207
Questions of estimating cattle in agricultural enterprises
A difficulty arises in calculating the prime cost of milk in that newly born calves are included in the herd's products, irrespective whether they stem from cows or heifers; but heifer breeding costs are included up to the calving time in the costs of young cattle. Alternative solutions are suggested.

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Accession: 014159888

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