ارايه الگوي مناسب بهاي تمام شده براي مزارع پرورش قزل آلاي رنگين كمان

Presentation and appropriate model of cost for trout culture

The existence of the cost information of cultured fish to use for management in decision making is essential. Supplying the necessary data is in need of establishing an accountings system of cost. The objective of this research is to present an appropriate model of cost for culturing trout, and in this way, the necessary data related to fish culturing will be provided. Data collection is based on case study and library methodology and based on the study and investigation of the process of culturing trout, and according to the theoretical accounting, the model for the cost of the product will be given. In order to accept the offered model and the findings Delphi-Test was employed and the results were judges by experts and specialists in this realm To gather their suggestions and ideas, an appropriate form was used and its completion will be continued till all have the same agreement on it. Finally the appropriate model of cost information for culturing trout has been provided.