Considerații privind contabilitatea costurilor în organizațiile de construcții conform noilor SNC

Abstract

The issues of the accounting of the production costs in the construction organizations are examined in the article and refer to the next main approaches: the classification and composition of the costs; the criteria of recognition of the costs; - the rules of evaluation of the costs; the costs’ bookkeeping. There are formulated some recommendations about the improvement of the accounting of the production costs depending on the specific activities and informational necessities of the construction organizations.