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Organising the Accounting Activity within Entities in the Production Field (II)

Author

Listed:
  • Dorel MATEȘ

    (West University of Timișoara)

  • Veronica GROSU

    ("Ștefan cel Mare" University of Suceava)

  • Aura DOMIL

    (West University of Timișoara)

  • Svetlana MIHĂILĂ

    (Academy of Economic Studies of Moldova)

  • Marian SOCOLIUC

    ("Ștefan cel Mare" University of Suceava)

  • Oana BOGDAN

    (West University of Timișoara)

  • Dana PORDEA

    (West University of Timișoara)

Abstract

Production is the activity that supports a sustainable development of society, which is why the rigorous organizing of the accounting activity represents an important objective for any firm’s manager. This article illustrates relevant aspects regarding: checking and inventorying raw materials and products within the economic cycle, as well as organizing analytic and synthetic accounting of final products, semi-products and current production according to current accounting regulations. We are considering the organisation of the accounting activity according to the phases of the economic cycle: providing raw materials, processing them and packing. Furthermore, we present the supporting documents used and the monography of the specific accounting operations through the means of a case study.

Suggested Citation

  • Dorel MATEȘ & Veronica GROSU & Aura DOMIL & Svetlana MIHĂILĂ & Marian SOCOLIUC & Oana BOGDAN & Dana PORDEA, 2020. "Organising the Accounting Activity within Entities in the Production Field (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(3), pages 3-11, March.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:3:p:3-11
    DOI: 10.37945/cbr.2020.03.01
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    More about this item

    Keywords

    final products; current production; inventory; standard cost; actual cost;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity

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