Perfecţionarea calculării costului producţiei sfeclei pentru zahăr [Articol]

Abstract

At present the way of the cost calculation from economical point of view is not enough explained and it is necessary to perfect it. In our opinion we must start with the verification of the annual accounting administration contents. Unfortunately besides other indicators of the contents of the annual reports were also excluded the indicators characterising the agricultural production quality (including sugar beet). It considerably complicated the collecting and analysis of the data concerning the products quality, reduced the importance of the quality indicators, created supplementary difficulties at the calculation of the production cost depending on quality.