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Practical accounting

iconКалькуляция себестоимости в вопросах и ответах

Согласно п. 6 Методических указаний о бухгалтерском учете производственных затрат и калькуляции себестоимости продукции и услуг, утвержденных приказом Министерства финансов № 118/2013 (далее – Методические указания), субъекты, осуществляющие деятельность по производству продукции и/или оказанию услуг, обязаны вести бухгалтерский учет производственных затрат и калькулировать себестоимость произведенной продукции/оказанных услуг. Следует принять во внимание, что эта обязанность возникает у субъекта независимо от того, является ли...

Natalia Ţiriulnicova

Natalia Ţiriulnicova

Marcela Dima

Marcela Dima

Monitorul fiscal FISC.md nr.2 (72) 2022

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