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Contabilitatea și controlul de gestiune în condițiile aplicării metodei target-costing

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dc.contributor.author Bajan, Maia
dc.contributor.author Sîrbu, Valeria
dc.contributor.author Mardari, Dana
dc.date.accessioned 2020-09-21T05:37:16Z
dc.date.available 2020-09-21T05:37:16Z
dc.date.issued 2018-03-15
dc.identifier.isbn 978-9975-75-923-6
dc.identifier.uri ${dspace.ui.url}/handle/1234567890/513
dc.description BAJAN, Maia, SÎRBU, Valeria, MARDARI, Dana. Contabilitatea și controlul de gestiune în condițiile aplicării metodei target-costing. In: Conferinţa Ştiinţifică Internaţională “Provocările contabilităţii în viziunea tinerilor cercetători” [online], 15 martie 2018, Ed. a 2-a: Culeg. de lucări șt. Chişinău: ASEM, 2018, pp.48-54. ISBN 978-9975-75-923-6. en_US
dc.description.abstract Through accounting and management control, methods of calculating production costs have been outlined, covering the totality of the processes used for their numerical quantification and the possibility of measuring the entity's economic performance. The analysis of the possibility of organizing accounting and controlling of management and costing by the target-costing method within the entities aims at the correct understanding of the methodology of applying the principles of the target-costing method, starting from the various theoretical approaches of the specialists in the field of accounting management and approaching information to determine the target cost proposed by the economic entity. The focus is on trying to adapt each activity to the specificity of the target-costing method and to highlight the benefits of using it. JEL. M11, M21, M41 en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject contabilitate de gestiune en_US
dc.subject control de gestiune en_US
dc.subject metoda target-costing en_US
dc.subject decizie economică en_US
dc.title Contabilitatea și controlul de gestiune în condițiile aplicării metodei target-costing en_US
dc.type Article en_US


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