Specificul decontării lucrărilor și serviciilor agricole prestate de cooperativa agricolă membrilor săi
The Specific Features of Settlement of Agricultural Works and Services Provided by the Agricultural Cooperative to Its Members
Author(s): Paul C. ȘchiopuSubject(s): Economy, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: agricultural cooperative; cooperative members; agricultural works and services; agricultural machinery; own funds; loan; non-reimbursable funds;
Summary/Abstract: In this article we present the specific features of settlement of agricultural works and services provided by the agricultural cooperatives to their members. Thus, we will describe aspects regarding the settlement of agricultural works and services provided to the cooperative members by cooperatives with the means purchased from own sources and/or borrowed or from European non-reimbursable funds or with agricultural machinery rented from third parties.
Journal: CECCAR Business Review
- Issue Year: 4/2023
- Issue No: 9
- Page Range: 2-7
- Page Count: 6
- Language: English, Romanian