Financial and Accounting Decisions in a Diary Cattle Farm

  • Teodor HADA “1 Decembrie 1918” University of Alba Iulia, 5 Gabriel Bethlen Street, Zip Code: 510009


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.