StatusThe thesis was presented on the 25 June, 2010
Approved by NCAA on the 4 November, 2010
Abstract– 0.41 Mb / in romanian
The thesis structure: introduction, three chapters, conclusions and recommendations, bibliography from 130 denominations, 17 annexes, 133 pages essential texts, 20 tables and 5 figures. The obtained results are published in the 10 scientific works.
The goal of the investigation: the identification of the existent problems in the evaluation, accounting and control of the stocks and the elaboration of some motivated recommendations in order to liquidate the traced out inconveniences.
The investigation objectives: the critical appreciation of the accounting modality of the materials and of fertilizers cassations with the motivation of the best solutions of removing of the existent shortages; the making evidence of the organizations necessity of stocks financial administration checking; the possibility examination of the alternative method applications of the agricultural crops evaluations; the improvement of the yield accounting mode and afferent consumptions to the conditioning of this one.
The novelty and scientific originality: the reflecting of the supplying operations in the accounting system of the financial administration; the determination of the fertilizers value to the consumption of the financial administration period depending on the degree of capitalizations of the active substances by the plants; the essential instrument implementation of the financial administration checking in the system of the managerial enterprises, the estimations of the agricultural products according to a just value; the system recognition of the obtained goods from the oriented transformation of the biological actives as a yield; the separation of the afferent consumptions to the conditioning of the yield of direct and indirect consumptions of the agricultural activity.
The theoretical signification: the substantialization modality of estimation, accounting and control of stocks in the agricultural enterprises.
The applied value: the possibility of applying alternative versions of evaluations of the materials secured; the reference of the fertilizers value to consumptions depending on their effective utility for plants; the administrations of the stocks circulation according to the informing elements of the financial administrations checking, the evaluation of the agricultural products through their utility spectrum, the accounting of obtained harvest in a separated account of the first degree; the delimitation of the afferent consumptions to the conditioning of the consumptions of phytotecnics and zootechnics branches.
The implementation of the scientific results: the investigation results were implemented in the
domain of the accounting of the secured materials and conditioning of consumptions the harvest at