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

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

Number 2, February 2020  »  Management accounting

Professor Dorel Mateș, PhD a
Professor Veronica Grosu, PhD d
Associate Professor Aura Domil, PhD a
Associate Professor Svetlana Mihăilă, PhD c
Lecturer Marian Socoliuc, PhD d
RA Oana Bogdan, PhD a
Dana Pordea, PhD student a
a West University of Timișoara
b "Ștefan cel Mare" University of Suceava
c Academy of Economic Studies of Moldova
d "Ștefan cel Mare" University of Suceava

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.
Classification JEL: M41, D24 | Pages: 10-18

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