Publication: Contabilitatea produselor şi mărfurilor în unităţile alimentaţiei publice
Date
Authors
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Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
REPEDE, Doina. Contabilitatea produselor şi mărfurilor în unităţile alimentaţiei publice = Accounting of products and goods in public catering units. In: Provocările contabilităţii în viziunea tinerilor cercetători: Conf. şt. intern. studenţească, ISSC 2021: Culegere de articole ştiinţifice, Ed. a 5-a, 11-12 martie 2021. Chişinău: ASEM, 2021, pp. 50-56. ISBN 978-9975-155-12-0.
Public catering represents the production and marketing of its own products, as well as purchased for resale through its own sales network. Purpose and objectives of the research lies in examining the main accounting operations performed in public catering establishments in the context of legal requirements inforce in Moldova, the drawbacks of the field detection and substantiation of a concept of its improvement in accordance with new requirements, and study of the methodological problems of accounting applied economic goods-the main elements of doing business in catering. Given the purpose and objectives were examined issues related to the definition, valuation of goods, trade margins in the determination of catering establishments and different pricing methods. JEL: M41
Public catering represents the production and marketing of its own products, as well as purchased for resale through its own sales network. Purpose and objectives of the research lies in examining the main accounting operations performed in public catering establishments in the context of legal requirements inforce in Moldova, the drawbacks of the field detection and substantiation of a concept of its improvement in accordance with new requirements, and study of the methodological problems of accounting applied economic goods-the main elements of doing business in catering. Given the purpose and objectives were examined issues related to the definition, valuation of goods, trade margins in the determination of catering establishments and different pricing methods. JEL: M41
Keywords
public catering, goods, outputs, prices, method