Improvement Of Cost Accounting And Product Costing In Dairy Farming
Table 4: Cost breakdown for CFRs, depending on the number of points scored
| CFR | Number of points | Calculation | Cost breakdown for CFRs |
| CFR1 | Total points CFR1 (PCFR1) | k1= PCFR 1/∑ P CFR | ∑C* k1 |
| CFR2 | Total points CFR2 (PCFR2) | k2= PCFR 2/∑ P CFR | ∑C* k2 |
| CFRn | Total points CFRn (PCFRn) | kn= PCFR n/∑ P CFR | ∑C* kn |
| Total | Points total (∑P CFR) | - | Cost rate (∑C) |