Comparative comparison of how the cost of livestock and milk is calculated by the existing systems in Tehran province with International Standard No. 41

Document Type : Original Article


Islamic Azad University, Sari Branch, Iran


The purpose of this study is to investigate the livestock accounting procedures proposed in International Standard No. 41 and cattle and milk costing systems in Iran in the public and private sectors. Finally, the degree of compliance of the procedures proposed in International Standard 41 with the existing systems in Iran has been investigated. Thus, the library section of the present study was extracted using accounting texts and literature and the basis for designing questionnaire questions was used as a research assessment tool. In the field section of the research, the necessary information to achieve the objectives of the research was collected using a questionnaire. The statistical population included 34 units of dairy farms in Tehran province. The results of the research hypotheses were fully accepted and the results showed that it is not possible to determine a fair value according to International Standard 41 to determine the cost of milk and livestock in Tehran province. In addition, there is an insufficient acceptance by dairy farms to change the method in accordance with International Standard 41.


Main Subjects

Argiles, Josep Maria. & Eric John Slof. (2000). New Opportunities for Farm Accounting.
Hill, Jack. (1975). Livestock Accounting. Management Accounting, 43-46.
Loughlin, John F. (1974). Cattle Accounting. Management Accounting, 29-35.