StatusThe thesis was presented on the 16 November, 2007
Approved by NCAA on the 20 December, 2007
Abstract– 0.64 Mb / in romanian
– 0.74 Mb / in russian
ThesisCZU 631.162:657.1 (478)
1.10 Mb /
For the first time, two approaches (systematical and nonsystematic) have been given scientific definition of biological actives, also are offered attributes of their classification, and the full list of the components of each group of actives.
Their items of a recognition of increase in alive weight and increase in cost current biological actives have been certain.
There were considered the questions of registration the creation of long-term plant growing actives in the conditions of its simultaneous crediting and subsidizing, capitalization of expenses on credits, their distribution between growing up long-term plantings and a lane to the purpose to objective determination of their initial cost, registration of leaving the mentioned actives. It is proved, that the lane is object of the basic means, and its deterioration is offered for charging in view of carried out function before translation of long-term plantings in a category of fruit-bearings ones. The special attention is given by the author to a technique of determination of the losses caused by sparse growth of trees, and expenses on its elimination at creation of long-term biological actives of plant growing, and also at their purchase and the account.
The thoroughly consideration were underwent the problematic questions of the registration the preparation animals forming the basis herd (two variants) that make changes in determination of the initial cost of the first additional biological actives and the live-stock transferred to the basic herd, the account of operation on slaughter of cattle, distribution of the formed value differences.
There were economically proved (for the first time) the methods of determination the quantity of losses from the removal of biological plant growing and cattle-breeding actives, including the expenses on their maintenance costs and the order of their registration.
Practical application of the formulated conclusions and offers will remove blanks in definition of biological actives, essentially will expand criteria of their classification, will order the account of animals, cultures and plantings at the agricultural enterprises, promoting finally, to increase of objectivity of the submitted information in financial reports.