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Ultima descărcare din IBN: 2024-04-21 16:13 |
SM ISO690:2012 TOSTOGAN, Pavel, ȚURCAN, Nadejda. Contabilitatea costurilor de regenerare a pădurilor, ajutorare și completare a acesteia. In: Analele Ştiinţifice ale Academiei de Studii Economice din Moldova, 2014, nr. 2, pp. 80-95. ISSN 1857-1433. |
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Analele Ştiinţifice ale Academiei de Studii Economice din Moldova | ||||||
Numărul 2 / 2014 / ISSN 1857-1433 | ||||||
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Pag. 80-95 | ||||||
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Rezumat | ||||||
Forest regeneration is a very important process within forestry industry and environment, that consists in
replacement of the elderly trees with young ones. It can be either natural, using seeds, or artificial, using sapling
trees. Up until now, nobody has analyzed the booking issues in accounting of forest regeneration. As the costs
for forest regeneration will have a further economic role, we should clasify them as capital investments, that are
a component of the costs of the immobilized biologically forestry actives. In the article below are specified and
described in details the types of costs for forest regeneration and their booking |
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Cuvinte-cheie regenerarea naturală, regenerare artificială, ajutorare a regenerării naturale, completare a regenerărilor, active biologice imobilizate forestiere. |
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