Some Considerations Regarding Stock Management by Using Management Accounting Methods
Keywords:
administrative accountancy, stock management, inventoryAbstract
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.
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*** Ordinul ministrului finanţelor publice nr. 1.826/22.12.2003 pentru aprobarea Precizărilor privind unele măsuri referitoare la organizarea şi conducerea contabilităţii de gestiune, Monitorul Oficial al României nr. 23/12.01.2004.
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