Abstract

The aim of the research was to investigate the food production regarding healthy foods, social involvements, first of all the consumer behaviour, and economic issues, like management, taxes, accounting, finance. Lately, the consumers are becoming more aware regarding a healthy nutrition, food quality, or food components that can bring a benefit for general health, either general wellbeing or either improving health for some particular diseases. Disusing about healthy nutrition, we are interested regarding some particular issues: functional foods, bio foods, DOP foods (Protected Designation of Origin) or PGI foods (Protected Geographical Indication). But to have healthy foods, somebody must be interested to produce and to supply them to the people. We want to show if importance of healthy food correspond in Romanian society and economy enough incentives for production and trade. The study was based on an exploratory research based on fiscal data, literature review in the field of management and legislation analysis. The amount of scientific data presented in literature, offer substantial ideas regarding importance of foods production, first of all healthy food, and the managerial opportunities or risks for food industry in Romania.

Highlights

  • The science of management developed long time as special part of social science

  • The article aims to analyze whether the prospects for the development of healthy food production in Romania are in correlation with its importance

  • In so far that healthy food production is organized in small businesses and is based on input from small farmers, and it can benefit from the VAT advantages at the selling price

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Summary

Introduction

The science of management developed long time as special part of social science. Parts or fields of management had more importance and registered a faster evolution: military. The hierarchy of human needs based on food has already become an axiom for social, economic and health research. Even motivations are classified according to the fundamental objectives of man [Maslow, 2007]. The article aims to analyze whether the prospects for the development of healthy food production in Romania are in correlation with its importance. From the point of view of management and taxes, healthy food production cannot develop, society as a whole has to lose

Healthy food production – position and importance
Managerial issues for healthy food production
Healthy food production
Fiscal issues for healthy food production in Romania
Conclusion

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