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CNAA / Theses / 2022 / May /

Improvement of the management accounting in poultry farming

Author: ȚAPU Tatiana
Degree:doctor of economics
Speciality: 08.00.12 - Accounting; Audit; Economic Analysis
Scientific adviser: Vasile Bucur
doctor habilitat, professor, Academy of Economic Studies of Moldova
Institution: Agrarian State University of Moldova


The thesis was presented on the 13 May, 2022
Approved by NCAA on the 1 July, 2022


Adobe PDF document0.50 Mb / in romanian


CZU 631.16:657:636:5(043.2)

Adobe PDF document 7.27 Mb / in romanian
308 pages


live weight gain, biological assets, depreciation, budgeting, management accounting, costs, cost, responsibility center, productive poultry flocks, losses, biological transformation


Thesis structure includes: the introduction, 3 chapters, general conclusions and recommendations, a bibliography of 229 sources, 140 pages of the basic text, 19 tables, 3 figures and 76 annexes. The obtained results were published in 25 scientific papers.

Field of study: accounting.

The purpose of research consists in the scientific examination and argumentation of the basic elements of management accounting, substantiation of the directions for improving the budgeting, accounting and control of production costs, as well as the calculation of the unit cost in poultry farming.

The objectives of research are focused on the critical assessment and improvement of the basic concepts of the management accounting, budgeting, accounting and control of production costs, identification of the productive poultry flocks as fixed biological assets, live weight gain and its depreciation, modernization of calculation algorithms.

Scientific novelty and originality consist in developing definitions related to the terms management accounting, responsibility center, natural perishability (including in poultry farming), cost budgeting, improving its accounting, production losses, the method to identify laying birds, the live weight gain and its depreciation and cost calculation.

The main scientific results submitted for defense consist in deepening and developing the notions of management accounting, responsibility center, natural perishability in poultry; identifying and evaluating laying birds as fixed biological assetsand determining live weight gain and its depreciation; cost budgeting, control and improvement of its accounting, as well as of the algorithm for calculating the product cost, the live weight gain and additional biological assets and development of calculation sheets.

The theoretical value of the research: derives from the conceptual analysis and development of definitions for management accounting, responsibility center, natural perishability, phase, budgeting and improvement of accounting and cost control in poultry farming, identification of laying birds as fixed biological assets, live weight gain and its depreciation, modernization of the method of determining and accounting for production losses and algorithms of cost calculation.

The applicative value consists in consists in the possibility of implementing in the poultry farms the recommendations on budgeting and cost control, the developed and modernized specimens of primary documents and accounting records, internal management reports, the methods to symbolize the responsibility center, the methods for determining and accounting for live weight gain and the depreciation of the productive poultry flocks, production losses and calculation algorithms.

Implementation of scientific results: some of the recommendations mentioned in the dissertation were accepted for implementation in the accounting practice of some local poultry farming entities (Annex 76) and they can also be used in the teaching process of the institutions of economic education and in the professional training of the economic staff.