Particularităţile contabilităţii din domeniul activităţii unităţilor cu profil alimentar din cadrul întreprinderilor agricole

Abstract

At present in certain agricultural enterprises function canteens for providing food for our employees engaged in the field of technological works. The respective canteens as a rule are of smile proportions having a seasonal character and catering an insignificant number of clients. The methods of bookkeeping of expenses and accounting of their cost or sale price of the prepared meals revealed in the literature of specialty are justified in the conditions of trade methods with food profile of large proportions that develop a diverse and ample activity in this area. That is why it was examined the peculiarities and possibilities of bookkeeping of the expenses related to the canteens functioning being on the balance sheet of the agricultural enterprises. CZU: 657.15(478):631.16.