Publication: Influenţa inflaţiei asupra evaluării stocurilor
Date
Authors
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Journal ISSN
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Publisher
Tipografia "CRIO"
Abstract
Description
BUGAN, Corneliu. Influenţa inflaţiei asupra evaluării stocurilor. 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. 93-95. ISBN 978-9975-4242-7-1.
The stocks are considered objects that imply considerable capital investments, that is why they represent one of the factors determining the decisional process in the company. The bookkeeping of stocks account not only for the correct accounting records and control of material assets, but also for providing the information necessary for cost calculation by management accounting.
The stocks are considered objects that imply considerable capital investments, that is why they represent one of the factors determining the decisional process in the company. The bookkeeping of stocks account not only for the correct accounting records and control of material assets, but also for providing the information necessary for cost calculation by management accounting.
Keywords
evaluarea stocurilor, structura financiară a întreprinderii, controlul stocurilor, contabilitate financiară, Republica Moldova