The terminology of the costs accounting: theoretical aspects
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PAPKOVSKAIA, Pelagheia. The terminology of the costs accounting: theoretical aspects. In: Conferința internațională științifică de contabilitate: ISCA 2020, 2-3 aprilie 2020, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2020, Ediția a 9-a, pp. 189-192. ISBN 978-9975-75-989-2.
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Dublin Core
Conferința internațională științifică de contabilitate
Ediția a 9-a, 2020
Conferința "Conferința internațională științifică de contabilitate"
Chişinău, Moldova, 2-3 aprilie 2020

The terminology of the costs accounting: theoretical aspects

CZU: 657.47

Pag. 189-192

Papkovskaia Pelagheia
 
Belarus State Economic University
 
 
Disponibil în IBN: 5 ianuarie 2022


Rezumat

In the article various approaches to the formation of the costs accounting terminology have been studied and the essential content of the concepts of costs, expenses, expenditures, their relationship and correlation with income. The time frame for their formation and the impact on the production costs in the costs accounting, as well as the need for their legal regulation for accounting and tax purposes have been determined.

Cuvinte-cheie
Expenses, Costs, expenditures, costs accounting, accounting standards