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631.162:657.42:636.5 (1) |
Conducerea și organizarea fermelor (488) |
Contabilitate (940) |
Păsări domestice (180) |
SM ISO690:2012 ŢAPU, Tatiana. Aspecte manageriale aferente contabilizării activelor biologice în avicultură. In: Contabilitate : Lucrări ştiinţifice, 27 septembrie 2013, Chișinău. Chişinău Republica Moldova: Universitatea Agrară de Stat din Moldova, 2013, Vol.32, pp. 54-58. ISBN 978-9975-64-244-6. |
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Contabilitate Vol.32, 2013 |
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Simpozionul "Agricultura Modernă – Realizări şi Perspective" Chișinău, Moldova, 27 septembrie 2013 | ||||||
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CZU: 631.162:657.42:636.5 | ||||||
Pag. 54-58 | ||||||
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The purpose of this article is to reveal the aspects of managing biological assets in aviculture. In this context, special attention was given to identifying the factors that influence the maximum period of time of using birds and ways to optimize the length of this period; classification of biological assets; particularization of items of cost accounting and calculation items in order to improve the management accounting in aviculture; approaching this unique type of assets for budgeting, accounting and economic-financial analysis of the economic issues; delineation of the second degree accounts of the account no. 217 „Current biological assets” depending on the specific features of the industrialized poultry enterprises. |
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Cuvinte-cheie accounting, aviculture, Biological assets, budgeting, poultry |
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