Abstract:
The activity of any entity involves the concentration of a large part of financial resources in stocks, the evaluation of which can improve the efficiency of management, which is the most important task in the development of a business. A correct assessment of stocks will allow to control their safety and rational use. In this article, various aspects inherent in stock assessment are examined with the presentation of problematic situations and highlighting of recommendations. CZU: 657.471.11(478); JEL: M41; DOI: https://doi.org/10.53486/issc2023.48
Description:
ȚUGULSCHI, Ana Maria. Aspecte contabile privind evaluarea stocurilor = Accounting Aspects Regarding Stock Valuation. Conducător șt.: CAUȘ, Lidia. 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. 368-373. ISBN 978-9975-147-93-4 (PDF).
