Publication: Contabilitatea costurilor pe centre de responsabilitate la entităţile de transport auto a încărcăturilor
Date
Authors
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Volume Title
Publisher
ASEM
Abstract
Description
CARAMAN, Stela. Contabilitatea costurilor pe centre de responsabilitate la entităţile de transport auto a încărcăturilor. In: Cooperarea dintre mediul universitar şi organismele profesionale: Soluţii şi oportunităţi în dezvoltarea durabilă a profesiei contabile: conf. şt. intern., 4 aprilie 2014. Chișinău: ASEM, 2014, pp. 217-221 ISBN 978-9975-75-710-2.
This article examines the possibility of organizing production cost accounting on responsibility centers at cargo transport enterprises. At present there is not a single opinion on the organization of cost accounting on calculation items and of deviations from the budget data on responsibility centers at these enterprises. In this context, the author proposes the development scheme of the accounts record, of the production costs on responsibility centers at cargo transport enterprises.
This article examines the possibility of organizing production cost accounting on responsibility centers at cargo transport enterprises. At present there is not a single opinion on the organization of cost accounting on calculation items and of deviations from the budget data on responsibility centers at these enterprises. In this context, the author proposes the development scheme of the accounts record, of the production costs on responsibility centers at cargo transport enterprises.
Keywords
contabilitatea costurilor, entităţi de transport auto, transport de mărfuri