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The role of discretionary costs in forming the full commercial cost

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cris.sourceIdoai:irek.ase.md:1234567890/435
dc.creatorMihalciuc, Camelia
dc.creatorSimioniuc, Traian
dc.creatorHomeniuc Apostol, Andreea
dc.date2020-09-11T08:40:42Z
dc.date2020-09-11T08:40:42Z
dc.date2017-11
dc.date.accessioned2023-11-13T20:52:59Z
dc.date.available2023-11-13T20:52:59Z
dc.descriptionMIHALCIUC, Camelia, SIMIONIUC, Traian, HOMENIUC APOSTOL, Andreea. The role of discretionary costs in forming the full commercial cost. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 126-133. ISBN 978-9975-75-895-6.
dc.descriptionDiscretionary expenses also called the period expenses (the cost of the period) are those expenditures represented by the consumption of goods and services for the current period, which can not be identified on the established calculating objects because they do not actually participate in the inventory, being necessary to carry out the activity as a whole them. These costs, along with product costs, are important both in setting the sales price and the discount policies of economic entities, and are also in a confusing relationship with the effect obtained, and their influence cannot be accurately stated. JEL: M 41
dc.formatapplication/pdf
dc.identifier978-9975-75-895-6
dc.identifier${dspace.ui.url}/handle/1234567890/435
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/435
dc.identifier.urihttps://cris.ase.md/handle/123456789/4666
dc.languageen
dc.publisherASEM
dc.subjectdiscretionary expenses
dc.subjectinventory
dc.subjectproduct costs
dc.titleThe role of discretionary costs in forming the full commercial cost
dc.typeArticle
dspace.entity.typePublication
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