Operațiuni contabile specifice cooperativelor agricole cultivatoare și procesatoare de legume (IV)
Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (IV)
Author(s): Paul C. ȘchiopuSubject(s): Economy, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: agricultural cooperative; cooperative members; accounting; vegetables processing; processing section; warehouse;
Summary/Abstract: Further to the articles dedicated to the specific accounting of vegetables cultivator and processing agricultural cooperatives, we present matters related to the vegetables processing accounting by means of the cooperative installations. Processing primary agricultural production proves to be the most important lever by means of which agriculture may provide added value to the activity of this sector.
Journal: CECCAR Business Review
- Issue Year: 4/2023
- Issue No: 7
- Page Range: 18-22
- Page Count: 5
- Language: English, Romanian