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The phenomenon of fraud (SHRINKAGE) in the logistics system: definition, causes and methods of prevention

cris.sourceIdoai:irek.ase.md:123456789/1954
dc.creatorMelnic, Igor
dc.creatorLivandovschi, Roman
dc.date2022-04-20T07:09:26Z
dc.date2022-04-20T07:09:26Z
dc.date2022
dc.date.accessioned2023-11-13T09:59:10Z
dc.date.available2023-11-13T09:59:10Z
dc.descriptionMELNIC, Igor, LIVANDOVSCHI, Roman. The phenomenon of fraud (SHRINKAGE) in the logistics system: definition, causes and methods of prevention = Fenomenul fraudelor (SHRINKAGE) în sistemul logistic: definire, cauze și metode de prevenire. In: 30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness [online]: The International Scientific Conference dedicated to the 30th Anniversary of the establishment of the Academy of Economic Studies of Moldova, September 24th-25th, 2021, Chisinau. Chișinău: ASEM, 2022, vol. 1, pp. 138-144. ISBN 978-9975-155-61-8.
dc.descriptionThe phenomenon of fraud in the logistics system is a very common phenomenon and is a huge challenge for modern businesses, which can cause considerable economic damage, especially to retailers. Shrinkage is the loss of inventory that can be attributed to factors such as employee theft, store theft, administrative error, supplier fraud, cash damage and cashier error, etc. The shrinkage phenomenon also includes returned products that were delivered incorrectly, or withdrawn because the expiration date has expired, and as a result economic damage is caused to companies. In accounting terms, shrinkage is the difference between the inventory recorded in a company's balance sheet and its actual inventory. In a broad sense, shrinkage also includes the costs of activities and equipment used to prevent possible fraud (video cameras, anti-theft systems, etc.). DOI: https://doi.org/10.53486/9789975155618.19; CZU: 339.138:343.72; JEL: L11, L21, L22, L25
dc.formatapplication/pdf
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1954
dc.identifier.urihttps://cris.ase.md/handle/123456789/646
dc.languageother
dc.publisherASEM
dc.subjectlogistics system
dc.subjectstocks
dc.subjectcosts
dc.subjectinventory
dc.subjectfraud
dc.titleThe phenomenon of fraud (SHRINKAGE) in the logistics system: definition, causes and methods of prevention
dc.titleFenomenul fraudelor (SHRINKAGE) în sistemul logistic: definire, cauze și metode de prevenire
dc.typeArticle
dspace.entity.typePublication
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