Metoda de evidenţă şi calculaţie a costului pe faze: esenţa şi posibilităţile aplicării de către întreprinderile agricole

Abstract

In points 61-63 of the Methodological indications regarding the accounting of the costs of production and the calculation of the cost of the products and services, the essence of the method of cost calculation in phases and of its two variants - without semifabricated and semi-manufactured ones is briefly exposed. At the same time, according to point 4, point 8) of the normative act in question, its scope does not extend to the way of accounting for the costs related to biological assets and agricultural products. In connection with this, practitioners' accountants (especially those who do not have adequate knowledge in the field of agricultural activity) inevitably raise some questions about the characteristic features of the method of calculating the cost in phases and the possibility of applying it to agricultural enterprises. At the exposition of his own elaborations preference was given to the descriptive method with the application of the elements of comparison, analysis and deduction. JEL: M 41; CZU: 631.162 : 657.47; 657.47:631.11.