Circuitul documentelor primare în aspectul centrelor de responsabilitate financiară la entităţile avicole industrializate

Abstract

The fragmentation of the specialized formations of great proportions, the commercial autonomy of the enterprises, the occurred changes in the autochthonous accounting have been at the basis of the system teasing, being some day well regulated by the documentation and contributed to the essential reduction of the later utilization and keeping of an excessive number of documents referring to the recording of the technological process with industrial base of production in the poultry breeding. Besides the documents architectonics of old type foreseen the fulfillment of an excessive number of conditioned elements by former activity conditions and forms of applied accounting.