Practical accounting
Repartizarea costurilor indirecte de producție
Costurile indirecte de producție sunt costuri care nu pot fi identificate în mod direct și precis pe obiecte de cost (produs, serviciu etc.). Sunt mai multe metode și tehnici de repartizare a costurilor indirecte de producție, care, în funcție de mai multe criterii pot fi utile diverselor tipuri de activități, precum în funcție de tipul produselor fabricate și/sau serviciilor prestate, de particularitățile procesului de fabricație, de volumul de fabricație a altor particularități specifice. În prezentul articol vom expune un model de repartizare a cost...
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The date of publishing:
27 November /2017 11:36
Domeniu:
Administrare fiscală | Noutăți | Contabilitate
Tags:
costuri | producția | entitate | Contabilitate | metode indirecte
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