THEORETICAL AND METHODOLOGICAL CONCEPTIONS OF COST MANAGEMENT IN THE ORGANIC AGRICULTURE

The organic farming differs from traditional one in that it rests on some particular principles, such as: preservation of the soil fertility, preserved environment, production of high quality organically-grown food products, a closed cycle use of the farms' own resources and labour, minimisation of the non-restorable resources, providing the farmers with adequate farm incomes. It is not easy to compare the annual economic performance of the organic and traditional production, because the organic farming strategy is usually being applied for a longer period. This makes necessary the cost management analysis to include investigation of an entire, complete production cycle. The environmentally sounded farming should be directed to increasing the net income through achieving a higher efficiency and minimising the production cost, including the marginal costs.