Componenţa, evaluarea şi recunoaşterea produselor secundare în entităţile avicole cu bază industrială de producţie

Abstract

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