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SM ISO690:2012 COJOCARI, Vadim. Evidenţa pierderilor din diminuarea masei fizice şi a calităţii rizocarpilor industriali pe etape de mişcare a acestora. In: Contabilitate : Lucrări ştiinţifice, 26 mai 2010, Chișinău. Chişinău Republica Moldova: Universitatea Agrară de Stat din Moldova, 2010, Vol.27, pp. 73-76. ISBN 978-997564-196-8 . |
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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. 73-76 | ||||||
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The qualitative estimation of the harvest to its reception by the buyers has un undiscussed importance. But the accounting efficiency and internal control may be much more higher if one ensures the increasing of the level quality during of the entire movement segment of the harvested products beginning with the field and finishing with the buyer. I with this purpose one should organise for example, the losses bookkeeping from the diminution of the physical mass and products quality by stages. Such a bookkeeping is necessary in the first place for taking of concrete measures destined to avoid the degradation of the qualitative indicators or of the technological processes of the harvest at different sectors of the chain “producer-consumer”. |
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Cuvinte-cheie accounting, Account, Loses, Quality, harvest, sugar beet |
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