Componenţa, evaluarea şi recunoaşterea produselor secundare în entităţile avicole cu bază industrială de producţie
Abstract
According to § 6 of „The accounting features at the agricultural enterprises” the agricultural products are „ …own products resulted from qualitative and quantitative modification (transformation) of the biological actives destined for selling and processing of the consumption.” These ones are subdivided in basic agricultural products and conjugated (coupled) secondary products. The secondary products are those ones obtained at the same time with the essential products from a biological active or a group of biological actives but having a secondary importance. The aim of this work isthe elucidation of the recognition of the secondary products as a component and necessary part of the agricultural products.
Key words: Biological transformation, Poultry breeding, Recognition, Secondary products.
References
2. Legea cu privire la deseurile de productie si menajere, nr. 1347 din 09.10.1997. Expertiza ecologica. Ch.: Cartier, 1999, p. 325-341.
3. Standardul national de contabilitate 2 „Stocurile de marfuri si materiale". Ghidul contabilului. Ch.: Vivar-Editor, 2007, 535 p., ISBN 978-9975-9623-9-1.
4. Standardul national de contabilitate 6 „Particularitatile contabilitatii la intreprinderile agricole". Ghidul contabilului. Ch.: Vivar-Editor, 2007, 535 p., ISBN 978-9975-9623-9-1.
5. Standardul national de contabilitate 41 „Agricultura".
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