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

Abstract

Technological 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.