TỔ CHỨC GHI CHÉP KẾ TOÁN NHẰM XÁC ĐỊNH DÒNG THU – CHI TRONG HỘ NÔNG DÂN

As independent economic units, small farmers are self-control in their production operations. However, most small farmers in Vietnam are embarrassing to classify cash flows of each activity. The purpose of this paper is to provide detailed guidelines for small farmers to practise frequently bookkeeping in production and consumption activities, hence, to determine their proper Financial demands, in particular saving and credit services. The right financing at the right time able to make greater efficiency, improved product quality and increased incomes.