Accounting for animal feed by energy value: Some particularities

Subject. This article discusses the issues of effective accounting and management assessment of animal feed in agricultural organizations and livestock complexes. Objectives. The article aims to develop the theoretical and methodological aspects of feed accounting based on energy value, and formulate methodological approaches to evaluate feed according to the energy value. Methods. For the study, we used analysis, synthesis, modeling, and abstraction. Results. The article identifies the problems of feed accounting based on energy value in the management system of agricultural organizations, analyzes the classification approach to assessing feed by energy value, defines the need for standardized coding, and reveals the main aspects of feed accounting based on energy value. Conclusions. Accounting for feed by energy value can help improve the efficiency of feed use, optimize feeding costs, increase animal productivity, and ultimately enhance the health and welfare of animals.

Authors

Institutions

Publication Details

Journal
International Accounting
Published
2025-08-14
DOI
https://doi.org/10.24891/tslctr
Citations
1
Primary Topic
Digitalization and Economic Development in Agriculture
Type
article
Field-Weighted Citation Impact
2.23
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

Accounting for animal feed by energy value: Some particularities

Гамлет Остаев, Svetlana V. KOZMENKOVA
1 citations
International Accounting
Digitalization and Economic Development in Agriculture
2.23
article

Accounting for animal feed by energy value: Some particularities

Гамлет Остаев, Svetlana V. KOZMENKOVA
article en
1 citations

Abstract

Subject. This article discusses the issues of effective accounting and management assessment of animal feed in agricultural organizations and livestock complexes. Objectives. The article aims to develop the theoretical and methodological aspects of feed accounting based on energy value, and formulate methodological approaches to evaluate feed according to the energy value. Methods. For the study, we used analysis, synthesis, modeling, and abstraction. Results. The article identifies the problems of feed accounting based on energy value in the management system of agricultural organizations, analyzes the classification approach to assessing feed by energy value, defines the need for standardized coding, and reveals the main aspects of feed accounting based on energy value. Conclusions. Accounting for feed by energy value can help improve the efficiency of feed use, optimize feeding costs, increase animal productivity, and ultimately enhance the health and welfare of animals.

International AccountingVol. 28(8)
Udmurt State University (RU), N. I. Lobachevsky State University of Nizhny Novgorod (RU)
Openalex Percentile: Top 9%
Digitalization and Economic Development in Agriculture
2.23
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.