Browsing 2.Articole by Title

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  • Rotaru, Daniela (ASEM, 2020-03)
    Expenses are an accounting element directly related to determining the net profit / loss of an entity. This research focuses on studying the national regulatory framework valid from January 1, 2020 for expenditure accounting, ...
  • Nani, Mihail (Editura ASEM, 2015)
    În prezentul articol, sunt examinate aspectele teoretice aferente avansurilor, acordate titularilor de avans pentru detașare, în interes de serviciu, conform actelor normative în vigoare; precum și aspectele practice privind ...
  • Caraman, Stela; Malinin, Tatiana (ASEM, 2019-03)
    This article is a beginning of research, which is performed on the basis of interviews with zoo bookkeepers and analysis of accounting regulatory in force, such as: “The Accounting Plan in the Budget System and the ...
  • Cechina, Ecaterina; Cușmăunsă, Rodica (Editura ASEM, 2016-03)
    In this article are considered the theoretical aspects related to the notion of export, the notion of export of goods on commission, the issues according to which accounting methodology, related to the export trade on ...
  • Gudima, Galina; Ursachi, Victoria (ASEM, 2017-03-17)
    According to the definition, library is a public or self-owned organized collection of publications, or it is and informing, cultural and educational institution that buys, preserves and organizes this type of collections ...
  • Grîu, Maia (ASEM, 2017-09)
    In the use of complex data we can’t speak about an increase of informational quality for accounting (if the basic principles are respected, the valence of information remain the same), but it’s a better utilization in the ...
  • Bajan, Maia; Lazari, Liliana (ASEM, 2019-09)
    This research aims to provide an overview of the evolution of accounting over time, starting from its empirical forms and later focusing our attention on digitizing accounting. In its evolution, the accounting has adapted ...
  • Caraman, Stela (ASEM, 2019-09)
    This article examines the essence and content of managerial accounting at the current stage of development. Also, the basic technologies that are used in the modern management accounting are analyzed: Strategie Cost Analysis ...
  • Caraman, Stela; Guglea, Daniel (ASEM, 2018-03-15)
    Environmental accouting can help improve the environment by pointig out how to use the natural resources in a sustainable way. These will usuallzy allow the company to use the resources more rationally and to reduce the ...
  • Turețchi, Dana; Caraman, Stela (ASEM, 2020-03)
    A project can always be concluded when the goal is to coordinate an ensemble of activities of a different nature, whose achievement aims to successfully carry out a complex and specific mission. The management on the basis ...
  • Cebotari, Anna (ASEM, 2016-09)
    În articolul prezentat, sunt propuse spre examinare aspectele teoretice aferente noțiunii de provizion. Autorul descrie modul de calcul și contabilizare a provizioanelor pentru plata concediilor de odihnă. De asemenea, se ...
  • Slobodzean, Anastasia (ASEM, 2020-03)
    During the entrepreneurial activity any entity can bear unforeseen expenses, generated by multiple risks that they face every day. Provisions can be made to cover them, but few local entities use this method. Studying the ...
  • Gaidarji, Ana-Maria (ASEM, 2020-03)
    In this articleis described the corect way of the accauntingfor revaluation reserve. The essence of the revaluation consists in verifying the value of the fixed assets after a long period of time in the entity. This actions ...
  • Harea, Ruslan; Graur, Anatol; Bugan, Corneliu (ASEM, 2018-04)
    This paper analyzes the mechanisms of accounting and different types of sponsorship, charity and sponsors’ as well as their recipients’ patronage. It also presents the aspects of taxation and the impact of sponsoring and ...
  • Bajan, Maia; Sîrbu, Valeria; Mardari, Dana (ASEM, 2018-03-15)
    Through accounting and management control, methods of calculating production costs have been outlined, covering the totality of the processes used for their numerical quantification and the possibility of measuring the ...
  • Cebotari, Anna (Editura ASEM, 2017-09)
    Contabilitatea veniturilor postangajare în baza calculelor actuariale, în prezent, rămâne a fi un subiect studiat în Republica Moldova doar la nivel teoretic. Aplicarea calculelor actuariale în domeniul contabil denotă, ...
  • Vîrtosu, Iana; Florea, Valeria (ASEM, 2020-03)
    One of the most controversial issues in modern accounting is revenue accounting. It is important to keep in mind the rules regarding the period of recognition of income, because all profits and losses, the reputation of ...
  • Bajan, Maia; Cazacu, Olga (ASEM, 2017-03-17)
    For every company accounting information is deemed, mirror of work. Accounting, through its role of information provides users of external and internal data on position and performance of the entity, which will serve as a ...
  • Căpățină-Verdeș, Neli (ASEM, 2018-04)
    Contabilitatea reprezintă instrumentul prin care este reflectată realitatea economică a unei entități. Rezultatul evidenței contabile este materializată sub forma informației pe care aceasta o generează. Scopul acestui ...
  • Hlaciuc, Elena; Ailoaiei, Rodica; Măciucă, Geanina (ASEM, 2017-03)
    The action to improve managerial accounting must be directed towards its transformation from a record that registers and reports past events, and that has a reduced informative power, into a necessary management tool for ...

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