Study On The Accounting Of Stocks Of Raw Materials, Materials And Products. Characteristics In The Wood Industry
Given the importance of current assets and stocks as part of them, the rational organisation of their evidence is a primary goal of accountancy in this field. The objectives of stocks of raw materials, materials and products are mainly related to carrying out the commercial functions of the company. Therefore, the tracking and control of supply program, providing patrimonial integrity of stocks, tracking the rational usage of supplied material means, etc are aimed. Based on these aspects, the paper originally shows some theoretical aspects on the concept of stock, their typology and evaluation. A more detailed presentation is restricted to an accounting monograph of the accounting operations of stocks of raw materials, materials and products, with characteristics for the economic entities in the wood industry.
Volume (Year): 7 (2012)
Issue (Month): 2 (August)
|Contact details of provider:|| Postal: |
Phone: 004 0269 210375
Fax: 004 0269 210375
Web page: http://economice.ulbsibiu.ro/Email:
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:blg:journl:v:7:y:2012:i:2:p:71-93. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Mihaela Herciu)
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.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.