STUDY ON THE COSTS IN THE ANIMAL HUSBANDRY SECTOR - DIAGNOSIS AND PROSPECTS IN ROMANIA

Violeta Isai (), Riana Iren Radu and Irina Nastase ()
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Violeta Isai: Dunarea de Jos University of Galati, Romania
Irina Nastase: Dunarea de Jos University of Galati, Romania

Risk in Contemporary Economy, 2014, 316-324

Abstract: Agriculture is a vast field that deserves to be studied and analyzed, being an important pillar in the economy of any country. The plant growth, fish farming, beekeeping, forestry, animal husbandry etc. are self-contained sciences and occupations, parts of the main branch called agriculture; they can be the subject of complex research papers of great interest and importance, through a new approach of themes already considered classics. The accounting in livestock farms has a special character, which requires knowledge of concepts that are not found in other companies. This paper deals with issues related to the accounting regulations applied in Romanian agricultural entities, in correspondence with the applied IFRS referential; funding sources in agriculture, that investors can access; and last but not least, to determine the profitability of raising or buying swine in order to sell them, through a study case.

Keywords: agriculture; animal husbandry; livestock farms; costs; IAS 41; biological assets; biological transformation; financing; system of growth and ramming; intra-Community acquisition (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ddj:fserec:y:2014:p:316-324

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