IMPLICATIONS OF THE ACCOUNTING ORGANIZATION FOR THE ANCILLARY PRODUCT HOLDINGS

Mihaela Iuliana Dumitru, Diana Elena Brînză

Abstract


The completion of agricultural activities takes into account the organization of certain specific works through various categories of holdings. Such holdings include those that carry out biological (ecological or organic) agriculture which, like any other activity that generates incomes and expenses, involves the reflection of the operations in the accounting based on a number of specific rules. The development of the support required to establish (the planting material), the actual establishment, and the achievement of the finished products create effects both at the financial accounting level and at the level of the management accounting. The way in which financial accounting and, implicitly, the information supply for the external users is affected, and the way management accounting is affected in correlation with the information supply for the internal use (for decision-makers) represent the object of this study.

Keywords


agricultural activity; agricultural unit; ancillary products; accounting operations; cost distribution

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References


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Copyright (c) 2018 Mihaela Iuliana Dumitru, Diana Elena Brînză

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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 Management and Rural Tourism
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