Consideraţii cu privire la modul de contabilizare a operaţiunilor de aprovizionare

Abstract

The existing practice of operations accounting does not ensure sufficient supply to determine the actual cost of purchased stocks to their initial recognition. According to N. A. S. 2, the purchased stock will be recorded at actual cost, which is actually difficult to achieve in conditions where the amount of transport-supply consumption cannot be determined with certainty at the stage of goods entry. As a result, accountants are facing many difficulties in determining not only the input value stocks, but subsequently to assess their current accounts and financial statements. Current method of transport-supply consumption requires an accounting treatment that contributes to more efficient clearance of the existing disadvantages.