Organising the Accounting Activity within Entities in the Production Field (II)

Dorel MATEŞ, West University of Timișoara, Veronica GROSU, Aura DOMIL, Svetlana MIHĂILĂ, Marian SOCOLIUC, Oana BOGDAN, Dana PORDEA, "Ștefan cel Mare" University of Suceava, West University of Timișoara, Academy of Economic Studies of Moldova, "Ștefan cel Mare" University of Suceava (+2 others)
2020 CECCAR Business Review  
Prof. univ. dr. Dorel MATEŞ a , prof. univ. dr. Veronica GROSU b , conf. univ. dr. Aura DOMIL a , conf. univ. dr. Svetlana MIHĂILĂ c , lect. univ. dr. Marian SOCOLIUC b , asist. cerc. dr. Oana BOGDAN a , drd. ec. Dana PORDEA a a Universitatea de Vest din Timișoara b Universitatea "Ştefan cel Mare" din Suceava c Academia de Studii Economice a Moldovei din Chişinău Abstract Production is the activity that supports a sustainable development of society, which is why the rigorous organizing of the
more » ... counting activity represents an important objective for any firm's manager. This article illustrates relevant aspects regarding: checking and inventorying raw materials and products within the economic cycle, as well as organizing analytic and synthetic accounting of final products, semi-products and current production according to current accounting regulations. We are considering the organisation of the accounting activity according to the phases of the economic cycle: providing raw materials, processing them and packing. Furthermore, we present the supporting documents used and the monography of the specific accounting operations through the means of a case study.
doi:10.37945/cbr.2020.03.01 fatcat:aoqsubxvujhsplrfqmedfbbn3y