摘要：Assessing the stocks is an important activity given its economic and financial implications on effectively managing the economic units’ patrimony. Organizing and managing the stocks accountancy relies more and more on effectively knowing the means and the resources, on operatively following the values movement, on carefully researching the structure and dynamics elements, but especially on decoding the future evolution tendencies of the phenomena that occur within the company and in its external environment. Through the matter approached, the author of the paper has in view to present the manners assessing stocks with the help of means specific to the financial accountancy and management accountancy. The theoretical aspects of the paper are combined with practical circumstances specific to entities in the timber processing industry.
