Publication: Gestiunea stocurilor prin prisma criteriilor de performanţă
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
GRABAROVSCHI, Ludmila. Gestiunea stocurilor prin prisma criteriilor de performanţă. In: Contabilitatea, auditul și analiza economică între conformitate, schimbare și performanță: conf. şt. intern., 02 apr. 2015. Chişinău: ASEM, 2015, pp. 76-80. ISBN 978-9975-75-750-8.
In conditions of a developed market economy the stock management is an activity to which is given a special attention because of the importance of their formation and holding. As a result, the managers' responsibility for their actions’ increases and the effective decision making regarding the current activity and strategic development becomes increasingly dependent on the accurate information about the business processes, which start with purchasing, production, sales and finish with taking effective management decisions. In this context the development of the criteria and of the performance indicators is a necessary condition for an effective management of stocks. JEL: M-41.
In conditions of a developed market economy the stock management is an activity to which is given a special attention because of the importance of their formation and holding. As a result, the managers' responsibility for their actions’ increases and the effective decision making regarding the current activity and strategic development becomes increasingly dependent on the accurate information about the business processes, which start with purchasing, production, sales and finish with taking effective management decisions. In this context the development of the criteria and of the performance indicators is a necessary condition for an effective management of stocks. JEL: M-41.
Keywords
stocuri, business procese, criterii de performanță, cost de aprovizionare, cost de ruptură, bugetul aprovizionărilor, rotația stocurilor