期刊名称：Studia Universitatis Moldaviae: Stiinte Exacte si Economice
印刷版ISSN：1857-2073
电子版ISSN：2345-1033
出版年度：2015
期号：2(82)
页码：140-148
出版社：Moldova State University
摘要：Obiectul prezentei investiga.ii este de a elucida regulilie prev.zute de reglement.rile contabile na.ionale cu privire la contabilitatea produselor .i a produc.iei .n curs de execu.ie, .n scopul eficientiz.rii aplic.rii acestora .n practica entit.- . ilor de produc.ie. .n acest context, autorul ..i propune investigarea problematicilor actuale aferente contabilit..ii aces- tora, precum: recunoa.terea, evaluarea .n cazul diverselor procedee, repartizarea costurilor .n cazul ob.inerii produselor finite .i a produc.iei .n curs de excecu. ie, a produselor cuplate sau a unui produs principal .i altui secundar
其他摘要：The aim of our research is to elucidate the rules stipulated national accounting standards relating to products and production in progress accounting, in order to improve their usage in production entities practice. In this context, the author recommends an investigation of current issues related to their accounting, such as: recognition, evaluation in different processes, costs allocation in case of finished and work in progress products acquisition, coupled products acquisition or a main and other secondary product acquisition
关键词：produse; produc.ie .n curs de execu.ie; recunoa.tere; evaluare
其他关键词：products; production in progress; recognition; evaluation
