CALCULATION OF COSTS AND ECONOMIC RESULTS OF RAINBOW PRODUCTION ON THE BASIS OF DIRECTCOSTING METHOD
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This paper is dealing with microeconomic aspects of the rainbow trout
production. Although this production is in expansion in Serbia in recent years, it
is evident an absence of proper recording, planning and analyzing of economic
results and costs in the enterprises and farms dealing with aquaculture. In this
paper it is shown one of the possible methodological ways for recording and
calculating the economic parameters in this production. Through utilization of
direct-costing method i.e. calculation which takes in account only direct and
proportional variable costs of production, the economic parameters on one fish
farm could be recorded and calculated in one relatively easy and quick way. The
direct-costing calculations could be very useful managerial instrument for
economic decision-making both in rainbow trout production and in other kind
of aquaculture.