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Costurile neproductive aferente proceselor de incubare a ouălor: tratamente contabile și aspecte fiscale

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cris.sourceIdoai:irek.ase.md:1234567890/75
dc.creatorȚapu, Tatiana
dc.creatorLuppol, Nadejda
dc.date2020-02-11T14:24:37Z
dc.date2020-02-11T14:24:37Z
dc.date2019-04
dc.date.accessioned2023-11-13T20:54:58Z
dc.date.available2023-11-13T20:54:58Z
dc.descriptionȚAPU, 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.
dc.descriptionTechnological 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.
dc.formatapplication/pdf
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/75
dc.identifier.urihttps://cris.ase.md/handle/123456789/4952
dc.languageen
dc.publisherASEM
dc.subjectbiological transformation
dc.subjectday-old chicks
dc.subjectincubation
dc.subjectobject of calculation
dc.subjectpoultry breeding
dc.subjectproduction costs
dc.subjectthreshold of significance
dc.titleCosturile neproductive aferente proceselor de incubare a ouălor: tratamente contabile și aspecte fiscale
dc.typeArticle
dspace.entity.typePublication
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