Primary Accounting of Production Costs in Agricultural Holdings and its Improvement

Authors

  • Tatiana Chira Ștefan cel Mare University of Suceava

Keywords:

production cost; accounting; costs; resources; cost accounting

Abstract

A well-founded organization of cost accounting in agriculture requires in many respects a revision of the principles of reflecting economic facts in primary accounting in strict accordance with the requirements of modern business systems and modern conditions for the use of the necessary spectrum in modern technologies. Resources. Currently, the unification of information carriers and the rationalization of the content of documents are of paramount importance - the actions, we believe, will generate the development of standard forms, updated with a simultaneous reduction in the number of mandatory elements to reflect similar operations and adapt to them. Requirements for automated processing.

References

Caraman, S. & Cuşmăunsă, R. (2007). Managerial accounting. Note the course. Chisinau: Central Printing House, p. 225.
Cооrdоnatоr Nеdеrița, A. (2000). Managerial accounting. Practical-didactic guide. Chişinău: ACAP. p. 264.
Frеcăuţеanu, A. & Balan, I. (2002). Accountable evidence in agricultural exploitations. Chisinau: UASM, p. 257.
*** (2002). The guide of the accountant of the agricultural cooperative of the entrepreneur. Chisinau: ACAP, p. 272

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Published

2021-10-01

Issue

Section

Danubian Economy and Legislation