The role of accounting for financing sources in agricultural sector management

Abstract

The Republic of Moldova is a country with significant agricultural potential for the national economy. The domestic agricultural sector faces a series of specific risks that generate losses and limit its sustainable development. Over time, the sustainable development of the agricultural sector has been insufficiently studied, transforming this activity into one of subsistence and low attractiveness. This situation has led to producers’ inability to manage emerging crises and, in some cases, to the abandonment of the sector. The subject of this study focuses on the importance of using accounting information to improve the quality of decision-making in the planning of activities and production. Accounting information reflects all economic and financial processes within an enterprise and allows for continuous monitoring of activities, forming the qualitative basis for the analysis of the agricultural sector.