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 SM ISO690:2012LUNGU, Rita. Particularităţile specifice de calculare a costului produselor editorialtipografice şi contabilitatea costurilor legate de fabricarea acestora în contextul noilor reglementări. In: Perspectivele şi problemele integrării în Spaţiul European al Învățământului superior, Ed. 1, 5 iunie 2014, Cahul. Cahul, Republica Moldova: Tipografia Centrografic, 2014, Vol.2, pp. 168-175. ISBN 978-9975-914-92-5. |
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| Perspectivele şi problemele integrării în Spaţiul European al Învățământului superior Vol.2, 2014 |
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Conferința "Perspectivele şi problemele integrării în Spaţiul European al Învățământului superior" 1, Cahul, Moldova, 5 iunie 2014 | ||||||
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One of the main problems of the accounting organization at publishing and printing houses is the determining of the cost of printed products. The purpose of this accounting is the opportune, complete and authentic determining of actual costs related to the publishing of printing-typographical products, the determining of the actual cost separately for each edition and completely for production. The cost of printing and typographical products is one of the basic economic indicators that characterize the production and economic activity of publishing and printing house and it depends on the organization of the technological process, the quality of materials, manager‟s skill of a proper organization of the production process and many other factors. For a correct calculation of the production cost of the editorial-typographical products, it is necessary to take into account the particularities of the technological process of printing and publishing houses. |
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