Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
51 0 |
SM ISO690:2012 CUŞMĂUNSĂ, Rodica, ŢUGULSCHI, Iuliana. Problematic issues relating to the evaluation of production in progress. In: European Journal of Accounting, Finance and Business, 2022, vol. 10, pp. 121-125. ISSN 2344-102X. DOI: https://doi.org/10.4316/EJAFB.2022.10116 |
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European Journal of Accounting, Finance and Business | ||||||
Volumul 10 / 2022 / ISSN 2344-102X /ISSNe 2344-102X | ||||||
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DOI:https://doi.org/10.4316/EJAFB.2022.10116 | ||||||
JEL: M41 | ||||||
Pag. 121-125 | ||||||
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Rezumat | ||||||
In the present article, the authors examined some problematic issues regarding the evaluation of the production in progress. By using research methods, such as those of analysis and deduction, there were also studied the viewpoints of local scientists, which allowed for the formulation of stronger conclusions and recommendations on solving the problem of determining the most relevant evaluation method of the production in progress. |
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Cuvinte-cheie evaluation, production in progress, inventory method (direct method), accounting method (indirect method) |
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