Perfecţionarea contabilităţii consumurilor privind condiţionarea recoltei
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2024-04-14 16:25
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FRECĂUŢEANU, Alexandru, BULGARU, Veronica, CHIŞLARU, Angela. Perfecţionarea contabilităţii consumurilor privind condiţionarea recoltei. In: Contabilitate : Lucrări ştiinţifice, 26 mai 2010, Chișinău. Chişinău Republica Moldova: Universitatea Agrară de Stat din Moldova, 2010, Vol.27, pp. 3-14. ISBN 978-997564-196-8 .
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Contabilitate
Vol.27, 2010
Simpozionul "Realizări şi perspective în gestionarea eficientă a resurselor economice din zona rurală"
Chișinău, Moldova, 26 mai 2010

Perfecţionarea contabilităţii consumurilor privind condiţionarea recoltei


Pag. 3-14

Frecăuţeanu Alexandru, Bulgaru Veronica, Chişlaru Angela
 
Universitatea Agrară de Stat din Moldova
 
 
Disponibil în IBN: 31 mai 2020


Rezumat

Plant harvesters must satisfy certain requirements by quality and commercial aspects. Therefore it is often subject to compliance, in the farms which bear certain inputs. Currently these inputs is reflected in depersonalized, along with the basic consumption of annual or perennial plant growing. But this approach is questionable because compliance related consumption occurring after separation of biologically active products and therefore does not relate to plant growing. Therefore the article proposes to open the account 811 „Core activities” an additional sub Conditioning harvest. In this subflow to be reflected in consumption related to compliance and cost of field crop input provided and the cost of credit-quality products and various wastes.

Cuvinte-cheie
Vegetal yield, Conditionning, Consumptions, products, Offals, Cost planned, Cost effective