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Title: | Aspecte contabile privind evaluarea stocurilor |
Other Titles: | Accounting Aspects Regarding Stock Valuation |
Authors: | Țugulschi, Ana Maria |
Keywords: | accounting principles inventories input cost valuation directly attributable costs |
Issue Date: | Mar-2023 |
Publisher: | ASEM |
Abstract: | The activity of any entity involves the concentration of a large part of financial resources in stocks, the evaluation of which can improve the efficiency of management, which is the most important task in the development of a business. A correct assessment of stocks will allow to control their safety and rational use. In this article, various aspects inherent in stock assessment are examined with the presentation of problematic situations and highlighting of recommendations. CZU: 657.471.11(478); JEL: M41; DOI: https://doi.org/10.53486/issc2023.48 |
Description: | ȚUGULSCHI, Ana Maria. Aspecte contabile privind evaluarea stocurilor = Accounting Aspects Regarding Stock Valuation. Conducător șt.: CAUȘ, Lidia. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 368-373. ISBN 978-9975-147-93-4 (PDF). |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/2713 |
ISBN: | 978-9975-193-4 (PDF) |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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ISSC 2023_09-10 martie_p368-373.pdf | 506.17 kB | Adobe PDF | View/Open |
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