Some Considerations Regarding Stock Management by Using Management Accounting Methods

Gheorghe Florea ()
Additional contact information
Gheorghe Florea: Lecturer Ph.D., "Petre Andrei" University of Iasi, Romania

Anuarul Universitatii „Petre Andrei” din Iasi / Year-Book „Petre Andrei” University from Iasi, Fascicula: Drept, Stiinte Economice, Stiinte Politice / Fascicle: Law, Economic Sciences, Political Sciences, 2020, vol. 26, 23-33

Abstract: The aim of the stock management is that of making available the assets that are necessary for an efficient development of the activities with minimum costs. A special role devolves on accountancy, by recording, analyzing and checking the in-out fluxes of the stocks. Their administration comes both to financial accountancy and to the administrative one. But the stock management will acquire a special constancy if the permanent inventory of the stocks is transferred to the administrative accountancy, following that in the financial accountancy to be carried out only the intermittent inventory.

Keywords: administrative accountancy; stock management; inventory (search for similar items in EconPapers)
JEL-codes: K1 K2 K4 (search for similar items in EconPapers)
Date: 2020
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://lumenpublishing.com/journals/index.php/upa-sw/article/view/4053 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:lum:rev11d:v:26:y:2020:i::p:23-33

DOI: 10.18662/upalaw/46

Access Statistics for this article

More articles in Anuarul Universitatii „Petre Andrei” din Iasi / Year-Book „Petre Andrei” University from Iasi, Fascicula: Drept, Stiinte Economice, Stiinte Politice / Fascicle: Law, Economic Sciences, Political Sciences from Editura Lumen, Department of Economics
Bibliographic data for series maintained by Antonio Sandu ().