Some Considerations Regarding Stock Management by Using Management Accounting Methods
Some Considerations Regarding Stock Management by Using Management Accounting Methods

Summary/Abstract: The aim of the stock management is that of making available the assets that are necessary for an efficient development of the activities with minimum costs. A special role devolves on accountancy, by recording, analyzing and checking the in-out fluxes of the stocks. Their administration comes both to financial accountancy and to the administrative one. But the stock management will acquire a special constancy if the permanent inventory of the stocks is transferred to the administrative accountancy, following that in the financial accountancy to be carried out only the intermittent inventory.

• Details
• Contents