Extractive sector
Calculația costului efectiv al mineralelor utile extrase(prima parte)
Conform rezultatelor analizei efectuate la mai multe entități cu activitate extractivă, s-a constatat că în practica lor se aplică metoda globală de contabilitate a costurilor și calculație a costului mineralelor utile solide și lichide care mai este numită și metoda ,,de absorbție a costului” sau ,,metoda costului absorbant”. Această metodă prevede calculația costului produselor minerale solide și lichide în baza costurilor directe și celor indirecte de producție. Anume această componență a costului efectiv al stocurilor, inclusiv...
Monitorul fiscal FISC.md nr.5 (74) 2022
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The date of publishing:
14 June /2022 07:58
Domeniu:
Resurse naturale
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