Publication: Abordări conceptuale ale costurilor
Date
Authors
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Publisher
Tipografia "CRIO"
Abstract
Description
CARAMAN, Stela. Abordări conceptuale ale costurilor. In: Contabilitatea şi auditul în contextul integrării economice europene: progrese şi aşteptări = Accounting and audit in the context of european economic integration: advancements and expectations: conf. şt. intern., 5 apr. 2013. Chişinău: S. n., 2013, pp. 245-247. ISBN 978-9975-4242-7-1.
This article examines the economic content of the term "cost " based on IFRS. The author motivated the necessity to use this term and presented the main characteristics typical to it. Finally, the author explaind some differences between production costs and cost of production to avoid any confusion that may arise in specifying the content of these terms.
This article examines the economic content of the term "cost " based on IFRS. The author motivated the necessity to use this term and presented the main characteristics typical to it. Finally, the author explaind some differences between production costs and cost of production to avoid any confusion that may arise in specifying the content of these terms.
Keywords
conținut economic al termenului „cost”, costuri de producție, IFRS