Analiza și aprecierea corelației dintre costurile și cheltuielile unei entități, clasificate după natură și destinație conform SNC

Abstract

In this article are examined the costs and expenses of enterprises by destination and character under new accounting legislation of the Republic of Moldova. The main goal of enterprises is to gain maximum revenues with minimum costs and expenses. The analysis of costs is a very important indicator in the company’s activity process, because in this area are series of economic phenomes related to the consumption and use of production factors. Reducing production costs is a priority objective of any organization. In this way, companies use a, detailed analysis of the main categories of expenditure, which may result in costs. Expenditures and revenues of an enterprise reflects a wide range of economic and financial phenomes related essentially to the consumption and use of factors of exploitation (production): nature, labor and capital, namely the recovery of resources used. In addition, a comparative analysis regarding the profit or loss statement and the Information Note on revenues and expenses classified by nature under National Accounting Standards.