Contabilitatea exploatatiilor agricole si modelul sezonier
THE ACCOUNTING OF THE AGRICULTURE EXPLOITATIONS AND THE SEASONAL MODEL

Summary/Abstract: This article treats aspects concerning agricultural exploitation and the seasonal model. Although the agriculture exploitations presents particularities given by the specific of agriculture they must by addresses in a systematical vision framed in the fundamental structures of the Romanian economy and adapted to the general trends exposed in the national economical politics and in external plan of course at the common market agriculture politics. In general the concept of season represent the time period of the year corresponding much or less to a season; period of time that is characterized by the appearance of some phenomena’s or by an intense activity in some fields; time of the year that is benefic to make certain actions that are conditioned by the characteristics of the season. A characteristic of agriculture is the cyclic nature of the production, determined by natural factors and biological ones that are revealed by the production instability and temporary and also by the farmers’ incomes. The variations that are produced in the agriculture sector sometimes can have a regularity character and can result from certain objective causes related to the changes of season.

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