Abstract:
In the article below, the author reports the problem of determination of the cost of forestry products harvested in unit cost basis, without applying coefficients and cost based tariff salary calculated. Based on technological operations study, collection timber and production in care work Fixed Assets Biological Forest and Biological Assets Fixed in progress, the author proposes to use a registry developed by the author in Annex 2. In Republic of Moldova currently there is no law, that would provide solutions for the problem how to determine the cost of forest products harvested. After a deep analysis, author suggests the method of coeficient calculation and average cost of the product , that would solve the existing problem, along with respecting the principle of consistency.
Description:
ŢURCAN, Nadejda. Unele aspecte privind colectarea masei lemnoase la entităţile silvice. In: Contabilitatea, auditul și analiza economică între conformitate, schimbare și performanță: conf. şt. intern., 02 apr. 2015. Chişinău: ASEM, 2015, pp. 185-189. ISBN 978-9975-75-750-8.