Aspecte metodologice si practice ale contabilității operațiunilor de casare a mijloacelor de transport

Abstract

Means of transport represent one of the most important indices of entrepreneurial activity. This index is very important for entities operating in industry, agriculture, transport and other fields of activity where the transport means component is significant. Some problems of the accounting and taxation of the scrapping operations of means of transport are investigated in the works of scholars and specialists-practitioners. In the research process, the dialectical method was used with its main components - analysis, synthesis, induction, deduction, as well as the methods characteristic of economic disciplines - observation, grouping, selection, etc. CZU: 657.421.1; JEL: M41; DOI: https://doi.org/10.53486/issc2024.23