Animal husbandry is a branch of agriculture that involves the breeding of domestic animals for the purpose of obtaining products and raw materials for human use.

The valuation of agricultural goods – animal husbandry can be conducted for various purposes:

Valuation of biological assets in animal husbandry Valuation of the Basic herd – legislative framework and legal regulations Specifics in assessing the value of the Basic herd

  • Types (cattle, sheep, pigs, goats, and poultry), breeds, and age of animals whose value is being assessed
  • Expected length of rearing and expected production results of the raised domestic animals
  • The impact of non-genetic factors and breeding conditions on the production results of animals in various forms of animal husbandry
  • Specifics in assessing the value of horses

The basic three approaches to valuing the Basic herd:

  • Market value
  • Cost price per head
  • Income value