IDEAS home Printed from https://ideas.repec.org/a/lum/rev11d/v28y2021ip276-291.html
   My bibliography  Save this article

Considerations Regarding Price Differences Registered on Packaging

Author

Listed:
  • Florin Ioan Scortescu

    (Associate Professor Ph.D., †Petre Andrei†University of Iaşi, Romania)

  • Gheorghe Scortescu

    (Professor Ph.D., †Petre Andrei†University of Iasi, Romania)

Abstract

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).

Suggested Citation

  • Florin Ioan Scortescu & Gheorghe Scortescu, 2021. "Considerations Regarding Price Differences Registered on Packaging," Anuarul Universitatii „Petre Andrei” din Iasi / Year-Book „Petre Andrei” University from Iasi, Fascicula: Drept, Stiinte Economice, Stiinte Politice / Fascicle: Law, Economic Sciences, Political Scien, Editura Lumen, Department of Economics, vol. 28, pages 276-291, December.
    • Handle: RePEc:lum:rev11d:v:28:y:2021:i::p:276-291
    DOI: https://doi.org/10.18662/upalaw/81
    as

    Download full text from publisher

    File URL: https://lumenpublishing.com/journals/index.php/upa-sw/article/view/5039
    Download Restriction: no
    File URL: https://libkey.io/https://doi.org/10.18662/upalaw/81?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    packing; consumption; favorable; expenses; pre-established; unfavorable;
    All these keywords.

    JEL classification:

    • M0 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General
    • M3 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:lum:rev11d:v:28:y:2021:i::p:276-291. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Antonio Sandu (email available below). General contact details of provider: https://edituralumen.ro .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.