Articolul precedent |
Articolul urmator |
976 167 |
Ultima descărcare din IBN: 2024-04-18 10:15 |
SM ISO690:2012 CHIRA, Tatiana. Metodele moderne de calculare a costurilor. In: Promovarea valorilor social-economice în contextul integrării europene, 12-13 decembrie 2019, Chișinău. Chișinău, Republica Moldova: Tipografia „Adrilang“, 2019, pp. 191-198. ISBN 978-9975-3287-6-0. |
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Promovarea valorilor social-economice în contextul integrării europene 2019 | ||||||
Conferința "Promovarea valorilor social-economice în contextul integrării europene" Chișinău, Moldova, 12-13 decembrie 2019 | ||||||
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Pag. 191-198 | ||||||
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Rezumat | ||||||
In this paper, the author made a synthesis of the theoretical works in the field of calculating the production costs used in the enterprises of the Republic of Moldova. The purpose of the study consisted in the identification, the theoretical characteristic, the comparison and the analysis of the modern methods of calculating and accounting the costs in the production enterprises. The author presented various approaches of local and foreign scientists on the basis of methods, their classification and application. In conclusion, the researcher states that the modern or evolved methods are characterized by the fact that the emphasis is not on the accuracy of the calculated costs but on the operability of obtaining the information necessary for the decisionmaking process. The application of modern methods in the calculation of costs requires the adaptation to new organizational processes that indicate one of the basic particularities of the evolutionary methods that constitute the design based on experiences and the rigorous forecasting of some precalculated costs. |
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Cuvinte-cheie Production costs, modern calculation methods, managerial decisions, consumption, Expenses, cost inducers, consturi de producere, metode moderne de calcul, decizii manageriale, consumuri, cheltuieli, inductori de cost |
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