Tratamente contabile privind recunoașterea și evaluarea stocurilor

Abstract

The stocks are considered objects that imply considerable capital investments, that is why they represent one of the factors determining the decisional process in the company. The bookkeeping of stocks accounts not only for the correct accounting records and control of material assets but also for providing the information necessary for cost calculation by management accounting. In current assets, stocks play a decisive role in achieving the business and manufacturing business. At the enterprise level, stocks are allocated to objects that require large capital investments, so it is one of the factors that determine its decision-making process. Not paying attention to this fact and consequently, economic agents can face problems such as the allocation of more money than planned (especially in the context of higher-than-forecast inflation.) JEL: M41.