Digitalizarea: particularitățile auditului contabilității în pomicultură cu aplicarea tehnoogiilor informaționale

Abstract

The importance of the given subject is determined by the current state of the development of agricultural activity at the given time in our country. Agriculture as a well-developed branch in our country from the point of view of obtaining quality products that meet the requirements of the European Union, but also from the point of view of technologies regarding the processing of agricultural land. The agricultural sector is a complex topic. This involves several technical fields: agriculture and animal husbandry; running the business and the market; cooperatives, etc. These initiatives require a high level of knowledge and skills to successfully organize these activities. CZU: [657.6:634.1]:004.78(478); JEL: M41, Q14; DOI: https://doi.org/10.53486/issc2023.32