Study on the Management Accounting Specifics of Immobilized Biological Assets under Construction
Keywords:
Immobilized biological assets; subsidies; perennial plantations; costs; nursery; vineyard; bearing; perennial plantationAbstract
The purpose of the article is to analyze and provide in-depth information on the specific managerial accounting aspects related to managing immobilized biological assets under construction. In this context, through a detailed analysis of the regulatory framework governing this area, the issues persisting within this distinct subsector, the practices of developed countries within the European Union, and other specific peculiarities of this sector, the author aims to succinctly outline the achievements and existing problems in the field. Additionally, the author seeks to provide a better understanding of how such assets are managed within business processes in agricultural entities. By highlighting key aspects, advanced expertise, and best practices in this field, the paper aims to provide possible directions for improving the situation for accounting professionals and managers involved in managing immobilized biological assets under construction.
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