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Some Considerations Regarding Stock Management by Using Management Accounting Methods

Author

Listed:
  • Gheorghe Florea

    (Lecturer Ph.D., "Petre Andrei" University of Iasi, Romania)

Abstract

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.

Suggested Citation

  • Gheorghe Florea, 2020. "Some Considerations Regarding Stock Management by Using Management Accounting Methods," 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. 26, pages 23-33, December.
    • Handle: RePEc:lum:rev11d:v:26:y:2020:i::p:23-33
    DOI: https://doi.org/10.18662/upalaw/46
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    More about this item

    Keywords

    administrative accountancy; stock management; inventory;
    All these keywords.

    JEL classification:

    • K1 - Law and Economics - - Basic Areas of Law
    • K2 - Law and Economics - - Regulation and Business Law
    • K4 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior

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