Abstract:
In this article are discussed significant aspects of cost classification, which help to optimize financial performance while reducing costs and expenses, including statistical reporting burden. Using research methods, such as analysis, the opinions of various users were also examined, which lead to more detailed conclusions and recommendations on statistical reports. CZU: 657.471.1(478); JEL: M41; DOI: https://doi.org/10.53486/issc2023.40
Description:
JIDRAȘ, Alina. Clasificarea costurilor pe elemente economice: particularități de utilizare și direcții de optimizare = Cost Classification by Economic Elements: Operating Characteristics and Optimisation Guidelines. Conducător șt.: CUȘMĂUNSĂ, Rodica. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 309-315. ISBN 978-9975-147-93-4 (PDF).
