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CNAA / Theses / 2004 / June /

The bookkeeping improvement of the price ot the agricultural products and supplimentary biological actives

Author: Alexandru Frecăuţeanu
Degree:doctor habilitat of economics
Speciality: 08.00.12 - Accounting; Audit; Economic Analysis
Institution: Agrarian State University of Moldova


The thesis was presented on the 18 June, 2004
Approved by NCAA on the 14 October, 2004


Adobe PDF document0.23 Mb / in romanian


accounting, calculation, expense, outlay, count, cost, price, agricultural production, supplementary biological actives, wear of means, quality, forage, feed irrigation, fertilizers, park of machines and tractors, adult productive animals


In the thesis as scientific report it is examined a large sphere of present-day problems related to the perfecting of the consumption evidence and calculation of the prices of the products and supplimentary biological actives in the public and private agricultural entreprises having different juridical forms of activity in the Moldova Republic.

During the investigations as guiding mark were the fundamental conventions of the bookkeeping in correlation with the principles, prudence, essence priorities on the appearance and essentiality. At the same time the researches were based on the monographic and dialectical methods, the branchy pecularities of the agricultural activity and the permanent experience of the countries with a well-developped market economy – the primordial factors which have alowed the objective examination and the argued solution of the tackled problems.

The scientific investigations were centered on the following prioritary directions of bookkeeping perfecting of the consumptions and prices calculation in the food and agricultural sector of the country: the specification of the notions essence “consuptions”, “price” and “agricultural activity” in the conditions of the transition stage of the national economy: the elaboration of efficient methods and connected to the modern management reqnirements of using of a “direct-costing” method, the sistematiuztion of the consumptions on the evidence objects and optimum goods, the calculation of the wear of the fixed means depending on the supposed model for obtaining the economic advantage and their exploitation pecularities of some common or indirect production consumption etc.

There was paid a particular attention in the phytotechnics to the elaboration of the evidence method of consumptions and calculation of the price by technological stages, to the echeloned relation of the fertilizers value depending on their postactivity to the crop rotation, the allocation of common consumptions of irrigation depending on the aferent consumptions limitation of the tractors and machines parks by objects of adeqnately evidence to the functions of the technical means; in the zootechnical sector – the reasoning of the wear calculation necessity of the adult productive animals, the determination of the products price in the subbranch of dairy stock-breeding depending on forage consumption or on the duration of the mammary rest, the applying of the value method to the calculation of the price of the breeding animals for reproducion purposes.

The scientific generalization, the thesis conclusions and proposals alowed to elaborate a new viable and complete concept regarding consumptions evidence and the calculation price of agricultural products and supplementary biological actives based on the interconnection with applied technologies, the production involved factors and the place of ressources utilization. The realization of this concept in accordance with the modern informative technologies will increase the bookkeeping functions efficience of administration, facilitating at the same time the overfulfilment of some ill-fated consequences of the transition period.