Practical accounting
Contabilizarea și repartizarea costurilor indirecte de producție
Un aspect important în calcularea costului produselor fabricate și serviciilor prestate îl constituie contabilizarea și repartizarea costurilor indirecte de producție (CIP). Potrivit pct. 5 din Indicațiile metodice, aprobate prin OMF nr. 118/20131 (Indicații metodice), astfel de costuri includ costurile aferente gestiunii și deservirii subdiviziunilor de producție ale entității. Altfel spus, acestea sunt legate de fabricarea mai multor tipuri de produse (servicii) și urmează a fi incluse în costul lor prin repartizar...
Monitorul fiscal FISC.md nr. 3(66) 2021
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
15 April /2021 08:05
Domeniu:
Contabilitate
Tags:
costuri indirecte | Contabilitate
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