Organizarea contabilității în cadrul entităților din domeniul producției (I)
Numărul 2, februarie 2020 » Contabilitate de gestiune
Rezumat: Production is the activity that supports a sustainable development of society, which is why the rigorous organizing of the accounting activity represents an important objective for any firm’s manager. This article illustrates relevant aspects regarding: checking and inventorying raw materials and products within the economic cycle, as well as organizing analytic and synthetic accounting of final products, semi-products and current production according to current accounting regulations. We are considering the organisation of the accounting activity according to the phases of the economic cycle: providing raw materials, processing them and packing. Furthermore, we present the supporting documents used and the monography of the specific accounting operations through the means of a case study.
Clasificare JEL: M41, D24 | Pagini: 10-18
Statistică:
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