Considerations Regarding Price Differences Registered on Packaging
Keywords:
packing, consumption, favorable, expenses, pre-established, unfavorableAbstract
In the case of using the permanent inventory method, the exits or consumption of the packaging stocks can also be achieved by using the pre-established or standard price method. According to it, the mentioned goods are highlighted from an accounting point of view at the pre-established (standard) price, which is also called the registration price. Through it, price differences in addition to or less than the purchase price of these items are highlighted separately. It needs to be reviewed periodically and must be adjusted in accordance with the evolution of prices. The price differences related to the packaging out of the company's management through consumption are determined by using a coefficient (k).
References
Horomnea, E., Budugan, D., Georgescu, I., Istrate, C., & Păvăloaia, L. (2017). Introducere în contabilitate. Concepte şi aplicaţii, ediţia a V-a revăzută şi completată. Editura Tipo Moldova.
Ministerul Finanţelor Publice. (2014). Ordin nr. 1802/29.12.2014 pentru aprobarea Reglementărilor contabile privind situaţiile financiare anuale individuale şi situaţiile financiare anuale consolidate. Monitorul Oficial al României, Partea I, nr. 963/30.12.2014, cu modificările şi completările ulterioare. https://legislatie.just.ro/Public/DetaliiDocument/185932
Munteanu, V., Niculae, M., Ibănişteanu, D., & Gheorghe, C. (2020). Bazele contabilităţii, ediţia a VI-a revăzută şi adăugită.Editura Universitară.
Toma, C. (2018). Contabilitate financiară, ediţia a III-a, revizuită şi adăugită. Editura Tipo Moldova.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2021 Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice & LUMEN Publishing House
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant this journal right of first publication, with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work, with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g. post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g. in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as an earlier and greater citation of published work (See The Effect of Open Access).
