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 SM ISO690:2012ДЗЮБИНА, Катерина. Формирование аналитической базы управленческого учета объектов обратных материальных потоков. In: Strategii şi politici de management în economia contemporană, Ed. 3, 28-29 martie 2014, Chişinău. Chişinău: Departamentul Editorial-Poligrafic al ASEM, 2014, Ediţia 3, pp. 184-187. ISBN 978-9975-75-678-5. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Strategii şi politici de management în economia contemporană Ediţia 3, 2014 |
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Conferința "Strategii şi politici de management în economia contemporană" 3, Chişinău, Moldova, 28-29 martie 2014 | ||||||
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| Pag. 184-187 | ||||||
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The aspects of analytical database of reverse material flows management accounting are investigated. The definition of reverse material flow is defined. Main groups of reverse material flows are distinguished. It is revealed that the processes accompanying the reverse material flows operations are advisable to be used in order to form the framework of the analytical base. Chart of accounts in different countries are analyzed. The basic operations that accompany reverse material flows are allocated. Accounts are recommended, information of which can be used to form the analytical database of reverse material flows management accounting |
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| Cuvinte-cheie обратный материальный поток, управленческий учет, аналитическая база, бухгалтерский учет, возврат, отзыв, упаковка многоразового использования, отходы. |
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