Financial and Accounting Decisions in a Diary Cattle Farm

Teodor HADA


The article is structured in four main parts: A) Introduction regarding milk,
production in Romania compared to EU countries, B) The main accounting records specific for
breeding dairy cattle farms, C) Financing decisions in these farms, D) Performance Indicators and
Conclusions. Regarding the scientific research typology used by the author, it refers to descriptive,
explanatory and applied research. In terms of novelty of the study, it can be identified as the case study
based on real breeding dairy cattle, as well as the presentation of short-term financing decisions and
performance indicators in these types of farms.

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