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 SM ISO690:2012CUŞMĂUNSĂ, Rodica, CURAGĂU, Natalia. Problematic issues related to the evaluation and accounting of direct material costs. In: European Journal of Accounting, Finance and Business, 2022, vol. 10, pp. 102-105. ISSN 2344-102X. DOI: https://doi.org/10.4316/EJAFB.2022.10213 |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| European Journal of Accounting, Finance and Business | ||||||
| Volumul 10 / 2022 / ISSN 2344-102X /ISSNe 2344-102X | ||||||
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| DOI:https://doi.org/10.4316/EJAFB.2022.10213 | ||||||
| JEL: M41 | ||||||
| Pag. 102-105 | ||||||
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In the the present article there are examined some problematic issues as regards the evaluation of and the accounting for direct material costs. By using research methods, such as that of analysis and deduction, there were also investigated the views of local scientists, that allowed for the formulation of stronger conclusions and recommendations on the settlement of the problem related to the evaluation and accounting of direct materials costs. |
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| Cuvinte-cheie evaluation, direct materials costs, normative method, method of equivalence coefficients |
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