Contabilitatea produselor şi mărfurilor în unităţile alimentaţiei publice

Abstract

Public catering represents the production and marketing of its own products, as well as purchased for resale through its own sales network. Purpose and objectives of the research lies in examining the main accounting operations performed in public catering establishments in the context of legal requirements inforce in Moldova, the drawbacks of the field detection and substantiation of a concept of its improvement in accordance with new requirements, and study of the methodological problems of accounting applied economic goods-the main elements of doing business in catering. Given the purpose and objectives were examined issues related to the definition, valuation of goods, trade margins in the determination of catering establishments and different pricing methods. JEL: M41