Problematic issues relating to the evaluation of production in progress
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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

Problematic issues relating to the evaluation of production in progress

DOI:https://doi.org/10.4316/EJAFB.2022.10116
JEL: M41

Pag. 121-125

Cuşmăunsă Rodica, Ţugulschi Iuliana
 
Academy of Economic Studies of Moldova
 
 
Disponibil în IBN: 19 aprilie 2024


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.

Cuvinte-cheie
evaluation, production in progress, inventory method (direct method), accounting method (indirect method)