Product costing in greenhouses corporations as to international accounting standards

In the study, determining common expenditures and the calculation of productcost in greenhouse businesses has been examined. The expenditure of greenhousebusinesses in the production process has been directed to the areas of expenditureand then a connection between these expenditures and products and their unit costshave been found.The study consists of four parts.In the first part, general information on agriculture, agricultural businesses andgreenhousing has been given.In the second part, farm accounting and national and international regulationson farm accounting have been studied. The international IAS 41 Farm AccountingStandard has been examined in detail.In the third part, the finding of expenditures in greenhouse businesses, theaveas of expenditure and the calculation of costs have been examined.In the last part, a sample practice on calculating costs in greenhousebusinesses has been carried out.