Unele aspecte practice ale contabilității carburanților

Abstract

Analyzing the given topic, I understood that it is certainly necessary to identify the norms of fuel consumption, in accordance with the CNS "Inventory". Hence, the fuel consumption norms vary by the types of transportation , conditions of use , the usage duration of transport mean and they are applied on all economic sectors, who owns any mean of transport. This article aims to present accounting rules on the establishment of consumption norms, as well as how to purchase, pay, scrap fuel. Also, after studying this article, you can understand how consumption norms are established, how all fuel-related events are accounted for through examples presented above. JEL: M41