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Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (IV)

Author

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  • Paul C. ȘCHIOPU

    (Teleorman)

Abstract

Further to the articles dedicated to the specific accounting of vegetables cultivator and processing agricultural cooperatives, we present matters related to the vegetables processing accounting by means of the cooperative installations. Processing primary agricultural production proves to be the most important lever by means of which agriculture may provide added value to the activity of this sector.

Suggested Citation

  • Paul C. ȘCHIOPU, 2023. "Accounting Operations Specific to Agricultural Cooperatives Cultivating and Processing Vegetables (IV)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(7), pages 18-22, July.
    • Handle: RePEc:ahd:journl:v:4:y:2023:i:7:p:18-22
    DOI: 10.37945/cbr.2023.07.02
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    More about this item

    Keywords

    agricultural cooperative; cooperative members; accounting; vegetables processing; processing section; warehouse;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q13 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Agricultural Markets and Marketing; Cooperatives; Agribusiness

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