Accounting for and Analysing the E-Commerce Operations – between Platform and Courier
Abstract: In the context of the COVID-19 pandemic, considering the restrictions on the population’s free movement, e-commerce has become a real “lifeboat”, in a permanent development and evolution, acquiring extremely wide market niches. This article aims to briefly present the financial and accounting mechanism of e-commerce transactions for the entire related chain: supplier, platform, courier, client.
Classification JEL: L81, M41 | Pages: 17-25
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