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The accounting of expenditures and calculation of product cost of fruit plantations

Author: Igor Balan
Degree:doctor of economics
Speciality: 08.00.12 - Accounting; Audit; Economic Analysis
Scientific adviser: Alexandru Frecăuţeanu
doctor habilitat, professor, Agrarian State University of Moldova
Scientific council:


The thesis was presented on the 11 March, 2005
Approved by NCAA on the 23 June, 2005


Adobe PDF document0.18 Mb / in romanian


accounting, count, consumption, cost, calculation, price, perennial plantations, fruit production, fruit, supplementary biological assets, wear of means, quality, fertilizers


In this thesis a considerable number of actual problems, connecting with the accounting of expenditures at the enterprises of Moldavian Republic, is discerned.

Proceeding from the outlined aim and formulated tasks, the author has analyzed law and rated basis in the sphere of expenditure-calculation on production; the criteria as biological asset have been shown.

At the same time an advanced experience of some enterprises has been generalized and on its basis more suitable and universal forms of primary documents in accounting of expenditures on production and product outcome have been proposed.

Some ways of optimization of the transfer of some consumed resources price to the production expenditures.

Basing on the national standards of bookkeeping accounting, peculiarities of perennial plantation as long-term biological assets and specificity of consumption of some supply, concrete suggestions on expenditure-accounting and production cost calculation of fruits according to their sort and quality aspects, are argued in this thesis.

In particular, some project-forms of primary documents on the basis of their unification, more rational placement of properties and exclusion of unnecessary information have been worked out; methodology of gradual transfer of fertilized-price on the expenditures of separate production stages, taking into consideration their consequences, is well grounded here; the possibility of extra change of fruit plantation wear, depending on the model of gaining an economic profit, is studied in this thesis; the product cost is calculated here, according to the crop capacity of a concrete sort and other.

The realization of the suggestions, contained in the thesis, will give the possibility to intensity control-analytical functions of the accounting and calculation accuracy of the indicator of production cost using them as requirements for modern management.