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

Dorel Mateș, Veronica Grosu, Aura Domil, Svetlana Mihăilă, Marian Socoliuc, Oana Bogdan and Dana Pordea
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Dorel Mateș: West University of Timișoara
Veronica Grosu: "Ștefan cel Mare" University of Suceava
Aura Domil: West University of Timișoara
Svetlana Mihăilă: Academy of Economic Studies of Moldova
Marian Socoliuc: "Ștefan cel Mare" University of Suceava
Oana Bogdan: West University of Timișoara
Dana Pordea: West University of Timișoara

CECCAR Business Review, 2020, vol. 1, issue 3, 3-11

Abstract: Production is the activity that supports a sustainable development of society, which is why the rigorous organizing of the accounting 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.

Keywords: final products; current production; inventory; standard cost; actual cost (search for similar items in EconPapers)
JEL-codes: D24 M41 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:1:y:2020:i:3:p:3-11

DOI: 10.37945/cbr.2020.03.01

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