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Considerations Regarding The Depreciation Methods Of The Assets Used In Agricultural Production

Author

Listed:
  • Anda Ileana NECULA

    (Valahia University of Targoviste, Romania)

  • Isabela STANCU (LITA)

    (Valahia University of Targoviste, Romania)

  • Gabriel CUCUI

    (Valahia University of Targoviste, Romania)

  • Anca Daniela ÅžENCHEA (FLOREA)

    (Valahia University of Targoviste, Romania)

Abstract

Romania owns an important granary area especially located, but not limited to the Danube meadow, in the Southern and South Eastern part of the country, which tends to be increasingly affected by the draught, in the larger context of climate changes. In addition, an important share of the Romanian population continues to live and work in rural areas, having the agriculture as the main occupation. In order to increase their performance and profitability, these agricultural exploitations need informational, logistical and technological investments, amid their adaption to the requirements of the European agricultural market, featured by market-oriented agricultural production structures. From the accounting point of view, choosing of the adequate method for the depreciation of the assets represent a topical point. This paper aims to review the depreciation methods used in order to ensure, via the costing mechanism, the recovery of the investments in the assets used in agriculture, and ensuring of the economic extension. The conclusions try to outline the strengths and the flaw points of every examined method, considering their adequacy for the agriculture domain.

Suggested Citation

  • Anda Ileana NECULA & Isabela STANCU (LITA) & Gabriel CUCUI & Anca Daniela ÅžENCHEA (FLOREA), 2021. "Considerations Regarding The Depreciation Methods Of The Assets Used In Agricultural Production," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(1), pages 122-128.
    • Handle: RePEc:brc:brccej:v:6:y:2021:i:1:p:122-128
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    References listed on IDEAS

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    1. Leonardo Badea & Mihai Mieilă, 2008. "The Economic Efficiency Of Field Crops Cultivation In South Romania: Trends And Actions For Improvement," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-34.
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    More about this item

    Keywords

    depreciation method; accounting; digressive coefficient; agriculture;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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