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Accounting of expenditures and calculation of cost in subdivision to producing and processing of sugar-beet

Author: Vadim Cojocari
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 5 March, 2008
Approved by NCAA on the 18 September, 2008


Adobe PDF document0.31 Mb / in romanian


Accounting, count, expenses, cost, calculation, price, sugar-beet, marc, molasses, loss of the raw materials, wear of primary means, quality, by-products, industrial waste


There is a big complex of current problems in this thesis closely connected with the improvement of accounting expenses and calculation cost in subdivision of beet-sugar output in Moldova.

Coming from aim and corresponding objectives of the thesis the author got to know the essence of main scientific tendencies in the field of expense accounting and output costs calculation on sugar-beet seeding and processing enterprises revealed the influence of caring out reforms on land and industrial relations to composition, structure, expense recognition to complete using of ready output and etc. At the same time summarizing the experience of some economic subjects and according to, proposing more convenient and universal examples of informational paper transmitters for the quality control of works made at fields at collective farm enterprises, the development of optimum methods for including the value of some property elements into the cost of branch’s output substantiation realized suggestions for the improvement of accounting expenses and cost calculations on factory-made roots according to their quality.

The thesis also includes the proof that the necessity of the primary isolated accounting expenses for storing up sugar-beet raw materials and their advance including into the current expenses of future periods, the variant which was developed for grupping the expenses and for calculation of cost during the stages when raw materials move at sugar-made factories, established the importance of sugar-beet raw materials loss exceptions with their allocation into the independent article optimized the ways of primary means wear setting in tax and including the main principles of American Accelerated Cost Recovery System, made some economic clarifications in content of the marc and the molasses by putting the first as by-products and the second as industrial waste.

The introduction of the formulated proposals will promote the reinforsement of checkingly-analitic accounting functions and increasing of outputs cost with reference to modern management.