Eficiența utilizării și contabilitatea serviciilor de plată fără numerar

Abstract

Cash-free payment services have become traditional banking instruments, the innovation process continuing, on the one hand, in improving and extending functionality, and on the other hand, in increasing the security level of transactions made with them. Innovations in the field of bankcards present a number of benefits for entities compared to cash use. In this article, we have proposed to delimit the advantages and disadvantages of applying corporate bankcards to entities in the Republic of Moldova. In order to obtain the most relevant data, we conducted a survey of commercial bank offers that gave us an overview of the use of corporate cards as a payment and settlement tool for travel expenses, purchased goods and services, both on the territory of the Republic of Moldova and abroad in favor of the entity, imported goods / services, payment of taxes, fines in favor of non-residents, withdrawal of cash for purchasing agricultural production etc. CZU: 657.422.1(478) ; JEL: M41.