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THE PECULIARITIES OF THE ACCOUNTING OF CONSUMPTIONS CONCERNING GAPS REMOVAL IN VINEYARDS

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Author(s): Tatiana ŞEVCIUC | Veronica PRISĂCARU

Journal: Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development
ISSN 2284-7995

Volume: 13;
Issue: 1;
Start page: 383;
Date: 2013;
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Keywords: biological fixed assets | consumptions capitalization | consumptions recovery | vineyards

ABSTRACT
Today’s methodology of the accounting of the economic operations concerning gaps removal in vineyards is imperfect; it generates numerous uncertainties and it doesn’t take into account some factors that directly influence gaps removal technology. In our opinion, the rationality of gaps removal in fruitful vineyards may be argued from both economic and biological points. Some authors suggest solving this problem by classifying current accounts that is doubtful as these suggestions don’t have a sound accounting basis and they neglect the fundamental principles of the accounting. That is why, this article suggests the economic way of solving this problem by determining the time of consumptions recovery when planting, caring and growing the cuttings till they give fruit.
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