The role of discretionary costs in forming the full commercial cost

Mihalciuc, Camelia; Simioniuc, Traian; Homeniuc Apostol, Andreea

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dc.contributor.author	Mihalciuc, Camelia
dc.contributor.author	Simioniuc, Traian
dc.contributor.author	Homeniuc Apostol, Andreea
dc.date.accessioned	2020-09-11T08:40:42Z
dc.date.available	2020-09-11T08:40:42Z
dc.date.issued	2017-11
dc.identifier.isbn	978-9975-75-895-6
dc.identifier.uri	${dspace.ui.url}/handle/1234567890/435
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/1234567890/435
dc.description	MIHALCIUC, Camelia, SIMIONIUC, Traian, HOMENIUC APOSTOL, Andreea. The role of discretionary costs in forming the full commercial cost. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 126-133. ISBN 978-9975-75-895-6.	en_US
dc.description.abstract	Discretionary expenses also called the period expenses (the cost of the period) are those expenditures represented by the consumption of goods and services for the current period, which can not be identified on the established calculating objects because they do not actually participate in the inventory, being necessary to carry out the activity as a whole them. These costs, along with product costs, are important both in setting the sales price and the discount policies of economic entities, and are also in a confusing relationship with the effect obtained, and their influence cannot be accurately stated. JEL: M 41	en_US
dc.language.iso	en	en_US
dc.publisher	ASEM	en_US
dc.subject	discretionary expenses	en_US
dc.subject	inventory	en_US
dc.subject	product costs	en_US
dc.title	The role of discretionary costs in forming the full commercial cost	en_US
dc.type	Article	en_US