Evaluarea şi recunoaşterea lucrărilor agricole ca element distinct al evidenţei operative

Abstract

One of the improvement directions of the consumption accounting concerning the cultivation of the agricultural crops consists in the documents adaptation to the internal control requirements of the performed works. As the quality of the indicators is not measured in monetary unities but it is done only by coefficients, degrees or percent points the afferent information of the agricultural work quality should be accumulated and in the tehnical operative bookkeeping. In these goals it is recommended to utilise o special document - The bookkeeping sheet of the agricultural work quality.