One question which arises when performing twin product cost accounting is how to allocate costs to the products, i.e. what ratio and methods to apply. Accentuating or cumulative cost accounting allows, also for twin products, to debit costs only with respect to the product for which they were actually incurred. The costs of dairy farms were grouped on the basis of their association with the specific products. In version I the cost of insemination as a separate expense was debited only with respect to the calf, while in version II it was allocated as a mutual cost. During the development of the versions of accounting methods, we tried to find an indicator that expresses the utilization ratios. Energy available for metabolism takes into consideration not only the energy to be transmitted to the product but also the energy required for the biological processes. We were striving to develop solutions that follow biological processes as closely as possible.
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