Aspecte contabile privind evaluarea stocurilor

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/2713

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

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