The purpose of this research is to deduce the basis for calculating the cost of honey bee
products since the actual costing of various levels on accurate basis is the right starting
point for achieving all the goals of the cost systems. Because the
actual cost is the basis of
planning, control and reduction of that cost. Lack of information to properly determine
product cost may cause choosing unhealthy competitive strategies, and make bad
decisions, whether it related to product pricing or product selection.
The research objective was reached through an analytical study of previous studies that
discussed the economic feasibility of honey bee production projects in a variety of
environments. In addition, a field study was carried out on the working beekeeping firms in
Lattakia governorate during the period between the month of 11/2017 and the end of the
month 8/2018.
A number of conclusions were reached on the determinants of the cost of honey bee
products, including the need to rely on the variable cost approach in preparing the list of
honey product costs, the adoption of the production season as a period for the preparation
of this list and a number of conclusions regarding the basis for calculating the depreciation
of the assets of the honeybees and classified it as fixed cost which must included in the
income statement for the financial cycle which ends at the end of the production seasons
on 31/10 of each year.
