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Некоторые особенности формирования доходов и себестомости продаж автотранспортных предприятий Республики Молдова

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cris.sourceIdoai:irek.ase.md:123456789/2287
dc.creatorГерасимов, Михаил
dc.date2022-09-28T06:51:34Z
dc.date2022-09-28T06:51:34Z
dc.date2022-04
dc.date.accessioned2023-11-13T20:52:54Z
dc.date.available2023-11-13T20:52:54Z
dc.descriptionГЕРАСИМОВ, Михаил. Некоторые особенности формирования доходов и себестомости продаж автотранспортных предприятий Республики Молдова = Some features of the formation of income and cost of sales of motor transport enterprises of the Republic of Moldova. In: International scientific conference on accounting, ISCA 2022 [online]: Collection of scientific articles = Culegere de articole științifice, 11 Edition, April 1-2, 2022. Chişinău: ASEM, 2022, pp. 127-133. ISBN 978-9975-155-92-2 (PDF).
dc.descriptionRevenues and cost of sales of road transport enterprises in Moldova should be clearly defined by groups in order to obtain information for proper economic analysis. A study of the practice of accounting work of motor transport enterprises shows the opposite. There are a number of issues that need to be dealt with. The article compares the classification of income from sales with the cost in terms of: types, routes, specifics of activities. Specific recommendations are given. The article was compiled in accordance with the regulatory framework for accounting in Moldova. The main recommendation is also the development of special guidelines for determining income and expenses at motor transport enterprises. CZU: 657.372.12:338.47(478); JEL: M 41; DOI: 10.5281/zenodo.7060110
dc.formatapplication/pdf
dc.identifier978-9975-155-92-2 (PDF)
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2287
dc.identifier.urihttps://cris.ase.md/handle/123456789/4654
dc.languageother
dc.publisherASEM
dc.subjectaccount
dc.subjectincome
dc.subjectexpenses
dc.subjectprime cost
dc.subjectvehicles
dc.titleНекоторые особенности формирования доходов и себестомости продаж автотранспортных предприятий Республики Молдова
dc.titleSome features of the formation of income and cost of sales of motor transport enterprises of the Republic of Moldova
dc.typeArticle
dspace.entity.typePublication
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