Aspecte contabile privind formarea şi calcularea costului produselor în secţiile de incubare a ouălor

Abstract

The information concerning the costs must provide with complex data being necessary for multilateral knowledge of the economical process, of the reality by organizing of rational evidence in order to grand the managerial decisions for all organizing steps. In this aspect the costs calculation constitutes the principal measuring instrument of the production process, the classification of the constituent elements of the cost and the determination of the plenitude and exactitude of the accounting of those ones allows to reduce the consumptions that the agricultural production vices, resulted from the transformation of biological actives. CZU: 657.47:637.5