Abstract
The article examines the specifics of valuing
by-products of crop production in the agricultural sector in the legislative
conditions of the Czech Republic. The used processing method of valuing
by-products in crop production directly determine the internal price with
subsequent effects on reporting. An innovation of the procedure for calculating
costs of the internal price is proposed, which consists in differentiating the
purpose of using the by-product and determining the content of active
substances. This leads to the development and refinement of methods of
calculation and valuation of by-products and can be recommended for the
innovation of teaching calculation methods for business practice
