The Specific Accounting of the Group of Manufacturers Functional in the Agricultural Cooperative

Abstract

Romania is one of the best endowed European countries from the point of view of agricultural lands. Provided they are exploited correctly, they may contribute to real progresses concerning the reduction of rural poverty and the economic development. The increase of competitiveness in the agricultural sector can be significantly speeded up by the balanced development of the relations between the agricultural manufacturers and their association in view of the market capitalization of qualitatively and quantitatively adequate agricultural products and adapted to the market requirements. The integration of farmers on the market and in the value chain and granting financial support for starting an economic activity are subject to the national legislation setting up the operational and acknowledgment framework of the groups of producers aiming to jointly trade the agricultural products of the members and contributes to their awareness with regard to the advantages resulted from a collective action.