Consideraţii privind contabilitatea costurilor lucrărilor de construcție

Abstract

The article emphasizes the issues referred to the organization of the analytical bookkeeping of the performed operations, the identification of the costs’ structure, the selection of the accounting’s object, the evaluation of the performed operations, and the selection of the accounting bookkeeping method of the production costs. There is analyzed the current bookkeeping‘s method of the construction works costs and concluded to be necessary to make an improvement in accordance with the global practice and the international financial reporting standards.