Die invloed van die eksterne organisasie op die kostebepaling van munisipale abattoirs

Abstract

The purpose of this study is to indicate the influence of the external organisation on the determination of costs at municipal Abattoirs. The external organisations considered for the purposes of this thesis are the Meat Board, the Abattoir Cammission and the provisions of the Animal Slaughter, Meat and Animal Products Hygiene Act (Act 87/1967). To consider the management principles applied in the abattoir industry and to relate such principles to the activities of a municipality as a commercial undertaking and To identify a costing system as a measure of control.