Browsing by Author "Bulat, Gheorghe"

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    Cu privire la calcularea costului producţiei vităritului pentru lapte [Articol]
    (USARB, 2005) Bulat, Gheorghe; Cojocari, Tatiana
    Animal husbandry branch for milk at the first sight does not generate essential problems in the determination of the production cost. But, when comparing the economical conditions of management with the level of calculated costs one may remark that either actual methods of evaluation are not mobile and operative or they, are so perfect and meet requirements so they need not be modified although it is clear that they may have some defficiencies in any economical conditions and actually the more so.
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    Cu privire la perfecţionarea contabilităţii înregistrării produselor pomicole [Articol]
    (USARB, 2005) Bulat, Gheorghe; Balan, Igor; Conup, Valeriu
    For intensification of the control for the conservation and full consumption of fruits (especially in the conditions of the effective land tenure) it is reasonable to organize field carrying out of examination of crops on the wont. The obtained results may be legalized in a special statement in the presence of the people with interests at stake and reflected on the additional account of the administrative one 823 “Grown crop” calculated at the plan cost. Afterwards comparing the data of this account with the real income on the place of conservation of the quantity reflected by the registration on the debit of the account 216 “The production” and the account credit 823 “Grown crop” one can establish the lost of the fruits because of low-quality of the harvesting, transportation, misappropriation etc. The difference formed between the debit data and credit one of the account 823 “Grown crop” one may in the future (according to the credit account 811 “The principal production”) or to attribute to the period expenditure as the lost by bad management.
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    Economia regională : Problemele şi perspectivele dezvoltării : Conf. şt. intern., 24-25 iun. 2005. Vol. I
    (USARB, 2005) Frecăuţan, Alexandru; Serbuşca, Mihail; Plămădeală, Gheorghe; Balînschi, Andrei; Trusevici, Alla; Bulat, Gheorghe; Conup, Valeriu; Gonţa, Elena; Musteaţă, Liliana
    Volumul înserează comunicările ştiinţifice prezentate în cadrul conferinţei ştiinţifice internaţionale „Economia regională: problemele şi perspectivele” care a avut loc în 24-25 iunie, 2005 la Universitatea de Stat „Alecu Russo” din Bălţi. Volumul este structurat în 2 capitole şi include peste 25 de articole ştiinţifice semnate de mai mulţi cercetători din Republica Moldova şi de peste hotarele ei.
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    Economia regională : Problemele şi perspectivele dezvoltării : Conf. şt. intern., 24-25 iun. 2005. Vol. II
    (USARB, 2005) Frecăuţan, Alexandru; Serbuşca, Mihail; Plămădeală, Gheorghe; Balînschi, Andrei; Trusevici, Alla; Bulat, Gheorghe; Conup, Valeriu; Gonţa, Elena
    Volumul înserează comunicările ştiinţifice prezentate în cadrul conferinţei ştiinţifice internaţionale „Economia regională: problemele şi perspectivele” care a avut loc în 24-25 iunie, 2005 la Universitatea de Stat „Alecu Russo” din Bălţi. Volumul este structurat în 2 capitole şi include peste 25 de articole ştiinţifice semnate de mai mulţi cercetători din Republica Moldova şi de peste hotarele ei.
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    Perfecţionarea calculării costului producţiei sfeclei pentru zahăr [Articol]
    (USARB, 2005) Bulat, Gheorghe; Cojocari, Vadim
    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.
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    Perfecţionarea contabilităţii consumurilor indirecte de producţie ale sectorului zootehnic [Articol]
    (USARB, 2005) Frecăuţeanu, Alexandru; Bulat, Gheorghe
    At present some accountants distribute the indirect consuption of the production of the veterinarian sector in a mode of non-personalized, proportional with total sum of retribution of the milker’s work, overseers of the animals and other personal base, without taking into consideration the obtained results. The practic solution of the distributing problem of indirect consuption of the production of veterinarian sector it’s selfillus-trated among the execuples.Such a modality permits calculating more obectively the efficiency of some concrete smoll branches, constributing at their using directly, rationally and argumentated.