AGRICULTURAL COST ACCOUNTING – KEY ELEMENTS

Cornel Gabriel Niţă, Petru Ştefea

Abstract


Since agricultural sector interferes with energetical one, using the same production facilities, the importance of first one is continuously growing. Despite this fact, the studies shown a need of bigger efforts on agricultural cost accounting research, especially on developing countries, for small an micro-entreprises. The purpose of this paper is to develop a set of key elements on agricultural cost accounting, in order to bring calculation methodology at the same level with tehnological development and interest for this sector. The study is based on literature review and the experience of agricultural Romanian companies.

Keywords


agricultural cost accounting; crops cost accounting; accounting key elements; agricultural Romanian companies

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LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL

ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)

PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
PUBLICATION LANGUAGE: English

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Banat's University of Agricultural Sciences and Veterinary Medicine "King Michael I of Romania" from Timisoara
Faculty of Agricultural Management
300645, Timisoara, Calea Aradului 119, Romania

E-mail: tabitaadamov2003 [at] yahoo.com
Phone: +40-256-277439, Fax.: +40-256-277031