Metode contabile: concept și semnificație pentru interprindere

Abstract

Business accounting practices play a key role in ensuring financial transparency and managerial efficiency. This article discusses the basic accounting methods used in enterprises, including double entry, balance sheet, costing, as well as inventory. The basic principles and rules for applying each method are described, as well as their role in reporting and making management decisions. This overview provides useful insight into accounting practices for businesses and can serve as a basis for improving accounting practices and making informed management decisions. CZU: 657.1(478); JEL: M41; DOI: https://doi.org/10.53486/issc2024.101