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Contabilitatea și controlul de gestiune în condițiile aplicării metodei target-costing

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cris.sourceIdoai:irek.ase.md:1234567890/513
dc.creatorBajan, Maia
dc.creatorSîrbu, Valeria
dc.creatorMardari, Dana
dc.date2020-09-21T05:37:16Z
dc.date2020-09-21T05:37:16Z
dc.date2018-03-15
dc.date.accessioned2023-11-13T20:56:45Z
dc.date.available2023-11-13T20:56:45Z
dc.descriptionBAJAN, Maia, SÎRBU, Valeria, MARDARI, Dana. Contabilitatea și controlul de gestiune în condițiile aplicării metodei target-costing. In: Conferinţa Ştiinţifică Internaţională “Provocările contabilităţii în viziunea tinerilor cercetători” [online], 15 martie 2018, Ed. a 2-a: Culeg. de lucări șt. Chişinău: ASEM, 2018, pp.48-54. ISBN 978-9975-75-923-6.
dc.descriptionThrough accounting and management control, methods of calculating production costs have been outlined, covering the totality of the processes used for their numerical quantification and the possibility of measuring the entity's economic performance. The analysis of the possibility of organizing accounting and controlling of management and costing by the target-costing method within the entities aims at the correct understanding of the methodology of applying the principles of the target-costing method, starting from the various theoretical approaches of the specialists in the field of accounting management and approaching information to determine the target cost proposed by the economic entity. The focus is on trying to adapt each activity to the specificity of the target-costing method and to highlight the benefits of using it. JEL. M11, M21, M41
dc.formatapplication/pdf
dc.identifier978-9975-75-923-6
dc.identifier${dspace.ui.url}/handle/1234567890/513
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/513
dc.identifier.urihttps://cris.ase.md/handle/123456789/5218
dc.languageother
dc.publisherASEM
dc.subjectcontabilitate de gestiune
dc.subjectcontrol de gestiune
dc.subjectmetoda target-costing
dc.subjectdecizii economice
dc.titleContabilitatea și controlul de gestiune în condițiile aplicării metodei target-costing
dc.typeArticle
dspace.entity.typePublication
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