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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 10, Number 2, Year 2022| PROBLEMATIC ISSUES RELATED TO THE EVALUATION AND ACCOUNTING OF DIRECT MATERIAL COSTS | 
Download | | Author(s): Rodica Cusmaunsa, Natalia Curagau | | DOI: 10.4316/EJAFB.2022.10213 | | Abstract: In the the present article there are examined some problematic issues as regards the evaluation of and the accounting for direct material costs. By using research methods, such as that of analysis and deduction, there were also investigated the views of local scientists, that allowed for the formulation of stronger conclusions and recommendations on the settlement of the problem related to the evaluation and accounting of direct materials costs. | | Keywords: Evaluation; Direct Materials Costs; Normative Method; Method Of Equivalence Coefficients. | References:
1. Caraman, S. & Cu?m?uns?, R. (2015). Mnagerial Accounting (course Notes). SE Central Printing House, Chi?in?u.
2. Cechina, E., & ?ugulschi, I. (2019). Accounting For Production Costs And Calculation Of Manufactured Product Costs: Practical Aspects. Fiscal Monitor 3, Retrieved 15 April, 2022 From: Https://monitorul.fisc.md/practice_accounts/contabilitatea-costurilor-de-productie-si-calcularea-costului-produselor-fabricate-aspecte-practice.html
3. Official Monitor Of The Republic Of Moldova. (2013). Methodological Guidelines On Accounting For Product Costs And The Calculation Of Products And Services, Art No: 1533, With The Amendments And Completions Up To Date, Retrieved 15 April, 2022 From: Https://www.legis.md/search/getResults?doc_id=117850&lang=en
4. Official Monitor Of The Republic Of Moldova. (2013a). NAS „Stocks”, Approved By The Order Of The Ministry Of Finance Of The Republic Of Moldova Regarding The Approval Of The National Accounting Standards: No. 118 From 06.08.2013, Retrieved 15 April, 2022 From: Https://www.legis.md/search/getResults?doc_id=117850&lang=en
5. Official Monitor Of The Republic Of Moldova. (2013b). NAS „Accounting Policies, Changes In Accounting Estimates, Errors And Subsequent Events", Approved By The Order Of The Ministry Of Finance Of The Republic Of Moldova On The Approval Of The National Accounting Standards: No. 118 From 06.08.2013, Retrieved 15 April, 2022 From: Https://www.legis.md/search/getResults?doc_id=117850&lang=en
6. Official Monitor Of The Republic Of Moldova. (2013c). The General Chart Of Accounts, Approved By The Order Of The Ministry Of Finance Of The Republic Of Moldova: No. 119 Of 06.09.2013, Retrieved 15 April, 2022 From: Https://www.legis.md/search/getResults?doc_id=117857&lang=en
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