https://repository.utm.md/handle/5014/23593 Sun, 19 Apr 2026 12:54:56 GMT 2026-04-19T12:54:56Z https://repository.utm.md/handle/5014/24768 Research concerning gross margin in dairy farming in Romania POPESCU, Agatha Lucrarea a avut ca scop prezentarea unei comparaţii privind marja bruta în ferme de vaci de diferite mărimi (12 vaci, 50 vaci, 150 vaci), producţii de lapte (3,500 kg, 5,000 kg şi 6,000 kg pe vacă/an) şi statut juridic (fermă familiară, asociaţie familiară, fermă comercială). Pentru fiecare tip de fermă s-au determinat produsul brut, cheltuielile variabile, cheltuielile fixe, cheltuielile totale, marja bruta, profitul brut şi net, rata profitului. Analiza sa bazat pe metodologia UE, care utilizează Marja Bruta ca măsură a mărimii afacerii. Cercetările au arătat că cu cât dimensiunea fermei este mai mare, cu atât producţia de lapte, cheltuielile, produsul brut, marja bruta, profitul net şi rata profitului sunt mai mari. Ferma comercială a înregistrat 328,550 Euro/an marja bruta, ferma asociaţiei familiare a înregistrat 85,962 Euro/an, iar ferma familiară doar 12,502 Euro/an. Comparaţia cu Marja Bruta Standard a UE arată o mare diferenţă privind eficienţa în creşterea vacilor din România Thu, 01 Jan 2009 00:00:00 GMT https://repository.utm.md/handle/5014/24768 2009-01-01T00:00:00Z https://repository.utm.md/handle/5014/24767 Cuantificarea eficienţei activităţilor lucrătorului din agricultură STRATAN, Alexandru The modern agriculture has become a system of enormous dimensions with certain structures and functioning mechanisms. The specialization of regions conducted to the separation and regional regrouping of different branches, appearance of some complementary and interdependent systems, in other words to a new labor division, named horizontal; the subsystems supply with agricultural raw material the processing industries producing goods designated for alimentary and non-alimentary consumption. In the framework of the agricultural activity the labor constitutes the active production factor having, primordially, two components: physical and intellectual one Thu, 01 Jan 2009 00:00:00 GMT https://repository.utm.md/handle/5014/24767 2009-01-01T00:00:00Z https://repository.utm.md/handle/5014/24766 Estimarea S.N.C. 2 „stocurile de mărfuri şi materiale” la capitolul evaluării curente a stocurilor de valori materiale BULGARU, Veronica The reforming of the national accounting system accompanied by the adoption of the national accounting standards inclusively the N.S.A.2 „The stocks of goods and stuff“ promoted the implementation of the international evidence rules of the material values stocks. Therefore, it is necessary a profound estimation of the methodological basis of the material values stocks accounting and their current evaluation method Thu, 01 Jan 2009 00:00:00 GMT https://repository.utm.md/handle/5014/24766 2009-01-01T00:00:00Z https://repository.utm.md/handle/5014/24761 Componenţa, evaluarea şi recunoaşterea produselor secundare în entităţile avicole cu bază industrială de producţie ȚAPU, Tatiana According to § 6 of „The accounting features at the agricultural enterprises” the agricultural products are „ …own products resulted from qualitative and quantitative modification (transformation) of the biological actives destined for selling and processing of the consumption.” These ones are subdivided in basic agricultural products and conjugated (coupled) secondary products. The secondary products are those ones obtained at the same time with the essential products from a biological active or a group of biological actives but having a secondary importance. The aim of this work isthe elucidation of the recognition of the secondary products as a component and necessary part of the agricultural products Thu, 01 Jan 2009 00:00:00 GMT https://repository.utm.md/handle/5014/24761 2009-01-01T00:00:00Z