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| Ultima descărcare din IBN: 2024-04-14 16:27 |
 SM ISO690:2012FRECĂUŢEANU, Alexandru, BULGARU, Veronica, CHIŞLARU, Angela. Perfecţionarea contabilităţii utilizării fertilizanţilor de către producătorii agricoli. In: Contabilitate : Lucrări ştiinţifice, 26 mai 2010, Chișinău. Chişinău Republica Moldova: Universitatea Agrară de Stat din Moldova, 2010, Vol.27, pp. 65-72. ISBN 978-997564-196-8 . |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Contabilitate Vol.27, 2010 |
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Simpozionul "Realizări şi perspective în gestionarea eficientă a resurselor economice din zona rurală" Chișinău, Moldova, 26 mai 2010 | ||||||
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| Pag. 65-72 | ||||||
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Unlike other types of materials incorporated into soil fertilizers can not fully exercise the functions of fertilization, because some nutrients are lost inevitably. Fertilizers also influence the productivity of crops not only in administration but also during the next administration. But legislation in force does not take account of these features, and value is attributed entirely to the consumption of fertilizers fitotehniei since incorporation in soil. Therefore it is proposed that a part of the cost of fertilizers to be settled and the other part be attributed to consumption in stages, over 2-3 years. |
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| Cuvinte-cheie Mineral and organic fertilizers, Consumption of fitotehniei, Expenses in the period, Prolonged action |
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