Organizarea contabilității în cadrul entităților din domeniul producției (I)
Organising the Accounting Activity within Entities in the Production Field (I)
Author(s): Dorel Mateș, Veronica Grosu, Aura Domil, Svetlana MIHĂILĂ, Marian Socoliuc, Oana Bogdan, Daniela PordeaSubject(s): Business Economy / Management, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: final products; current production; inventory; standard cost; actual cost;
Summary/Abstract: Production is the activity that supports a sustainable development of society, which is why the rigorous organizing of the accounting activity represents an important objective for any firm’s manager. This article illustrates relevant aspects regarding: checking and inventorying raw materials and products within the economic cycle, as well as organizing analytic and synthetic accounting of final products, semi-products and current production according to current accounting regulations. We are considering the organisation of the accounting activity according to the phases of the economic cycle: providing raw materials, processing them and packing. Furthermore, we present the supporting documents used and the monography of the specific accounting operations through the means of a case study.
Journal: CECCAR Business Review
- Issue Year: 1/2020
- Issue No: 02
- Page Range: 10-18
- Page Count: 9
- Language: English, Romanian