Publication: Costurile neproductive aferente proceselor de incubare a ouălor: tratamente contabile și aspecte fiscale
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
ȚAPU, Tatiana, LUPPOL, Nadejda. Costurile neproductive aferente proceselor de incubare a ouălor: tratamente contabile și aspecte fiscale. In: Contabilitatea şi educaţia contabilă în societatea digitală = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 368-375. ISBN 978-9975-127-67-7.
Technological processes within industrialized poultry farms express the totality of actions according to a certain predefined technological flow, as it happens in other industrial enterprises, but they are focused on the management of biological assets, namely birds. This fact involves significant differences not only at the stage of recognizing, evaluating and accounting for poultry flocks as an element of stocks, and in accounting for production costs, but also in determining the unit cost of the objects of calculation for which this cost is calculated. In the context of the above mentioned, we aim to elucidate the algorithm for calculating the unit cost of day-old chicks obtained from the incubation of domestic poultry eggs in the incubation sections. CZU: 657.471:636.5(478) ; JEL: M 41, Q16 R&D.
Technological processes within industrialized poultry farms express the totality of actions according to a certain predefined technological flow, as it happens in other industrial enterprises, but they are focused on the management of biological assets, namely birds. This fact involves significant differences not only at the stage of recognizing, evaluating and accounting for poultry flocks as an element of stocks, and in accounting for production costs, but also in determining the unit cost of the objects of calculation for which this cost is calculated. In the context of the above mentioned, we aim to elucidate the algorithm for calculating the unit cost of day-old chicks obtained from the incubation of domestic poultry eggs in the incubation sections. CZU: 657.471:636.5(478) ; JEL: M 41, Q16 R&D.
Keywords
biological transformation, day-old chicks, incubation, object of calculation, poultry breeding, production costs, threshold of significance