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Problematic Issues Related To The Evaluation And Accounting Of Direct Material Costs

Author

Listed:
  • Rodica CUSMAUNSA

    (Academy of Economic Studies of Moldova)

  • Natalia CURAGAU

    (Academy of Economic Studies of Moldova)

Abstract

In the the present article there are examined some problematic issues as regards the evaluation of and the accounting for direct material costs. By using research methods, such as that of analysis and deduction, there were also investigated the views of local scientists, that allowed for the formulation of stronger conclusions and recommendations on the settlement of the problem related to the evaluation and accounting of direct materials costs.

Suggested Citation

  • Rodica CUSMAUNSA & Natalia CURAGAU, 2022. "Problematic Issues Related To The Evaluation And Accounting Of Direct Material Costs," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 10(2), pages 102-105, June.
    • Handle: RePEc:scm:ejafbu:v:10:y:2022:i:2:p:102-105
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