Contabilitatea trierii produselor pomilegumicole puse la păstrare: retrospectivă istorică şi variante alternative.

Abstract

To meet the expected needs of the entities, many agricultural enterprises store fruit and vegetables. If the entity has its own refrigerator, the storage losses are minimal and the manual sorting of the products is either totally excluded or has a negligible share. Otherwise, businesses have to store the products in cellars, basements or other adapted premises that are not equipped with adequate measuring and control devices, have excessive or, conversely, low humidity, are episodically ventilated or generally not are adapted for permanent air circulation etc. Under such conditions, part of the products (sometimes up to 20-30% of the initial mass) inevitably alter. Therefore, in order to minimize losses and prevent the risk of massive alteration of agricultural stocks, companies periodically recourse to manual sorting preservation of harvested crops. As a result of the sorting, valuable products, used waste and unusable waste are obtained. However, the normative acts in force do not contain any provisions regarding the evaluation of the results of the sorting and the correct systemic reflection of the costs related to the sorting of the products kept in storage. In order to improve the situation in the field, this study presents two cost accounting options for the sorting of stored agricultural products and how to evaluate the results of this process.