Fenomenul fraudelor (shrinkage) în sistemul logistic: definire, cauze și metode de prevenire
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339.138:343.72 (1)
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MELNIC, Igor, LIVANDOVSCHI, Roman. Fenomenul fraudelor (shrinkage) în sistemul logistic: definire, cauze și metode de prevenire. In: 30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness, 24-25 septembrie 2021, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2022, Vol.1, pp. 138-144. ISBN 978-9975-155-60-1. DOI: https://doi.org/10.53486/9789975155618.19
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30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness
Vol.1, 2022
Conferința "30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness"
Chişinău, Moldova, 24-25 septembrie 2021

Fenomenul fraudelor (shrinkage) în sistemul logistic: definire, cauze și metode de prevenire

The phenomenon of fraud (shrinkage) in the logistics system: definition, causes and methods of prevention

DOI:https://doi.org/10.53486/9789975155618.19
CZU: 339.138:343.72
JEL: L11, L21, L22, L25

Pag. 138-144

Melnic Igor, Livandovschi Roman
 
Academia de Studii Economice din Moldova
 
 
Disponibil în IBN: 9 mai 2022


Rezumat

The phenomenon of fraud in the logistics system is a very common phenomenon and is a huge challenge for modern businesses, which can cause considerable economic damage, especially to retailers. Shrinkage is the loss of inventory that can be attributed to factors such as employee theft, store theft, administrative error, supplier fraud, cash damage and cashier error, etc. The shrinkage phenomenon also includes returned products that were delivered incorrectly, or withdrawn because the expiration date has expired, and as a result economic damage is caused to companies. In accounting terms, shrinkage is the difference between the inventory recorded in a company's balance sheet and its actual inventory. In a broad sense, shrinkage also includes the costs of activities and equipment used to prevent possible fraud (video cameras, anti-theft systems, etc.).

Cuvinte-cheie
logistics system, stocks, Costs, inventory, fraud, etc.