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  • Aplicarea variantei dezvoltate și simplificate a metodei „direct-costing” la determinarea venitului marginal pe produse, sectoare și subsectoare agricole
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The agricultural sector

iconAplicarea variantei dezvoltate și simplificate a metodei „direct-costing” la determinarea venitului marginal pe produse, sectoare și subsectoare agricole

 Unul din cele mai importante sectoare ale sistemului contabil naţional reprezintă contabilitatea de gestiune, care este un „sistem de colectare, prelucrare, pregătire şi transmitere a informaţiei contabile pentru planificarea, calcularea costurilor, verificarea şi analiza executării bugetelor, în scopul pregătirii rapoartelor interne pentru luarea deciziilor manageriale”1. Acest important sistem foloseşte metode şi procedee proprii, are trăsături distinctive şi formează un cerc vast de indicatori, care, la rândul...

Igor Balan

Igor Balan

Monitorul fiscal FISC.md nr.3 (73) 2022

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