Particularitățile contabilității la gospodăriile țărănești: provocări și tendințe

Abstract

Ensuring the quality of business accounting is essential for efficient management, minimizing risks, and protecting the economic interests of the peasant household. Using the simple bookkeeping method, this form of business has significant advantages, although there are challenges, such as the unlimited liability of the founder and family members. The particularities of recording and taxation of peasant households are insufficiently studied in the specialized literature. The study aims to outline the challenges related to the particularities of accounting in peasant households and to propose solutions to eliminate practical difficulties in the activity of these entities. The research aims to evaluate the experiences and challenges faced by peasant households in their activity. The results will contribute to the development of concrete solutions aimed at supporting the efficient activity of peasant households and optimizing business performance. CZU: 657.4+631.162(478); JEL: M 41