Abstract:
The purpose of our work is focused on cost accounting or management accounting which clarifies the concepts of expenditure and costs, but also the use of concepts, theories, paradigms regarding cost calculation, to explain and interpret specific working procedures. I believe that these examples of the application of the cost calculation procedures are useful both to practitioners, but especially to students and masters from economic science programs. JEL: M41.
Description:
ALEXA, Valentina-Mădălina. Contabilitatea și calculația costului de producție = Accounting and Calculation of Production Cost. În: Simpozion Ştiinţific Internaţional al Tinerilor Cercetători (16-17 aprilie 2021) [online]: Lucrări ştiinţifice. Ediţia a 19-a. Chişinău: ASEM, 2021, vol. 2, pp. 123-126. ISBN 978-9975-155-42-7.
