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Tratamente contabile privind recunoașterea și evaluarea stocurilor

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cris.sourceIdoai:irek.ase.md:123456789/1474
dc.creatorGuzun, Iraida
dc.creatorPecu, Mihaela
dc.date2021-12-07T07:55:37Z
dc.date2021-12-07T07:55:37Z
dc.date2021-04
dc.date.accessioned2023-11-13T20:51:51Z
dc.date.available2023-11-13T20:51:51Z
dc.descriptionGUZUN, Iraida, PECA, Mihaela. Tratamente contabile privind recunoașterea și evaluarea stocurilor = Accounting Treatments for Stock Recognition and Valuation. În: Simpozion Ştiinţific Internaţional al Tinerilor Cercetători (16-17 aprilie 2021) [online]: Lucrări ştiinţifice. Ediţia a 19-a. Chişinău: ASEM, 2021, vol. 2, pp. 139-142. ISBN 978-9975-155-42-7.
dc.descriptionThe stocks are considered objects that imply considerable capital investments, that is why they represent one of the factors determining the decisional process in the company. The bookkeeping of stocks accounts not only for the correct accounting records and control of material assets but also for providing the information necessary for cost calculation by management accounting. In current assets, stocks play a decisive role in achieving the business and manufacturing business. At the enterprise level, stocks are allocated to objects that require large capital investments, so it is one of the factors that determine its decision-making process. Not paying attention to this fact and consequently, economic agents can face problems such as the allocation of more money than planned (especially in the context of higher-than-forecast inflation.) JEL: M41.
dc.formatapplication/pdf
dc.identifier978-9975-155-42-7
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1474
dc.identifier.urihttps://cris.ase.md/handle/123456789/4505
dc.languageother
dc.publisherASEM
dc.subjectstocks
dc.subjectrecognition
dc.subjectevaluation
dc.subjectentrance cost
dc.subjectnet realizable value
dc.titleTratamente contabile privind recunoașterea și evaluarea stocurilor
dc.titleAccounting Treatments for Stock Recognition and Valuation
dc.typeArticle
dspace.entity.typePublication
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