PROBLEMATIC ISSUES RELATED TO THE EVALUATION AND ACCOUNTING OF DIRECT MATERIAL COSTS

Rodica Cusmaunsa () and Natalia Curagau ()
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Rodica Cusmaunsa: Academy of Economic Studies of Moldova
Natalia Curagau: Academy of Economic Studies of Moldova

European Journal of Accounting, Finance & Business, 2022, vol. 10, issue 2, 102-105

Abstract: 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.

Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:10:y:2022:i:2:p:102-105

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