Aspecte manageriale aferente contabilizării activelor biologice in avicultură

Abstract

The purpose of this article is to reveal the aspects of managing biological assets in aviculture. In this context, special attention was given to identifying the factors that influence the maximum period of time of using birds and ways to optimize the length of this period; classification of biological assets; particularization of items of cost accounting and calculation items in order to improve the management accounting in aviculture; approaching this unique type of assets for budgeting, accounting and economic-financial analysis of the economic issues; delineation of the second degree accounts of the account no. 217 „Current biological assets” depending on the specific features of the industrialized poultry enterprises.