Contabilitatea proiectelor cu finanțare externă

Abstract

A project can always be concluded when the goal is to coordinate an ensemble of activities of a different nature, whose achievement aims to successfully carry out a complex and specific mission. The management on the basis of projects represents a form of organization of management limited in time, to solve the complex, but clearly specified matters. The implication of accounting in administration of such projects is necessary in any decision process, adequate to specific conditions for these management methods. The accounting objects in financial administration mainly aim: - the substantiation and elaboration process of the project budget, as well as the financial foreseeing on a certain period; - the elaboration of the financial report related to justification of the use of nonrepayable funds received, etc. Upon our approach, we intended to present in detail the specific aspects which the distinct and transparent reflection of the operations in relation to the financial administration implies, as well as the ones regarding the implementation of projects, the survey and report of the results obtained, due to this projects as this that I will mention in this article , our accounting system will suffer a lot of changes not just in formal aspect, but in methodology of strategic planning, in fact we will need to include our multilateral knowledge, due to this an accouter will become an financial analyst, manager, executor etc. JEL: M41