Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
701 8 |
Ultima descărcare din IBN: 2023-12-20 16:51 |
Căutarea după subiecte similare conform CZU |
657.4:636.5 (1) |
Contabilitate (938) |
Păsări domestice (180) |
SM ISO690:2012 ŢAPU, Tatiana. Aspecte problematice privind modul de recunoaștere și contabilizare a pierderilor efectivelor de păsări. In: Revista de Ştiinţă, Inovare, Cultură şi Artă „Akademos”, 2019, nr. 3(54), pp. 52-58. ISSN 1857-0461. DOI: https://doi.org/10.5281/zenodo.3525104 |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Revista de Ştiinţă, Inovare, Cultură şi Artă „Akademos” | ||||||
Numărul 3(54) / 2019 / ISSN 1857-0461 /ISSNe 2587-3687 | ||||||
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DOI:https://doi.org/10.5281/zenodo.3525104 | ||||||
CZU: 657.4:636.5 | ||||||
Pag. 52-58 | ||||||
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Rezumat | ||||||
Today no accounting normative act contains provisions regarding the way of accounting for the losses caused by the forced exit of the birds as a result of the death or forced slaughter. Moreover, there is no scientifically reasoned univocal approach to identify, estimate and systematically record the economic facts caused by such events. For this reason, the economic facts of the dead and forced slaughtered birds are recognized and accounted differently from one enterprise to another. This paper describes the problematic aspects identified in the process of recognizing and accounting for the production losses caused by the unconditional exit of the birds |
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Cuvinte-cheie poultry farming, cost accounting, fiscal consequences, technological losses, avicultură, contabilitatea costurilor, consecinţe fiscale, pierderi tehnologice |
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