Specificul organizării contabilității entităților din sectorul agricol

Abstract

Agriculture is the only branch of the national economy, which provides us with most of the food and raw material for industry, having as object of activity the cultivation of the land and the raising of animals to obtain food and other products that can be used as raw material for production. other products. This, along with industry, are the leading branches of material production in Romania. The common characteristics of agricultural activity presented in the national accounting framework include the following: ability to change: living animals and plants are capable of biological transformation; change management: the maner of administration facilitates biological transformation by improving or at least stabilizing the conditions necessary for carrying out the process; assessment of change: change in quality or quantitative determined by biological transformation or harvest is measured and monitored as a routine management function. The approach we have proposed in this paper focuses on how to organize accounting in entities with an agricultural profile, the authors trying to capture the most important aspects of the flow of operations and documents specific to entities in the agricultural sector, an important part of the paper being allocated to the determination of the cost of production in these types of activities. JEL: M 41, Q19