PROBLEMATIC ASPECTS RELATING TO THE RECOGNITION OF INDIRECT PRODUCTION COSTS
This article examines some problematic issues regarding the recognition of and the accounting for the indirect production costs related to the service of the entity’s production subdivisions if the actual consumption costs are incurred during a reporting period, but the respective primary docu...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Academy of the Economic Studies of Moldova
2021-12-01
|
| Series: | Economica |
| Subjects: | |
| Online Access: | https://irek.ase.md/xmlui/bitstream/handle/123456789/1856/Rodica%20CUSMAUNSA_%20Natalia%20CURAGAU_ECONOMICA%20nr%204%202021.pdf?sequence=1&isAllowed=y |
| _version_ | 1828122770603507712 |
|---|---|
| author | Rodica CUSMAUNSA Natalia CURAGAU |
| author_facet | Rodica CUSMAUNSA Natalia CURAGAU |
| author_sort | Rodica CUSMAUNSA |
| collection | DOAJ |
| description | This article examines some problematic
issues regarding the recognition of and the
accounting for the indirect production costs
related to the service of the entity’s production
subdivisions if the actual consumption costs are
incurred during a reporting period, but the
respective primary documents are received and/or
accepted by the beneficiary in another reporting
period. By using the research methods, such as
document analysis and deduction, the authors have
investigated the local researchers’ opinions, which
resulted in formulating stronger conclusions and
recommendations regarding the recognition and
reflection of indirect production costs in the month
of the effective consumption of their resources, as
well as the way of declaring the respective value
added tax. |
| first_indexed | 2024-04-11T14:41:33Z |
| format | Article |
| id | doaj.art-45a0a18f4a3745aa9b6fb4ff5298540e |
| institution | Directory Open Access Journal |
| issn | 1810-9136 |
| language | English |
| last_indexed | 2024-04-11T14:41:33Z |
| publishDate | 2021-12-01 |
| publisher | Academy of the Economic Studies of Moldova |
| record_format | Article |
| series | Economica |
| spelling | doaj.art-45a0a18f4a3745aa9b6fb4ff5298540e2022-12-22T04:17:51ZengAcademy of the Economic Studies of MoldovaEconomica1810-91362021-12-01411812513310.53486/econ.2021.118.125PROBLEMATIC ASPECTS RELATING TO THE RECOGNITION OF INDIRECT PRODUCTION COSTSRodica CUSMAUNSA0https://orcid.org/0000-0003-0444-9799Natalia CURAGAU1https://orcid.org/0000-0002-1953-0330ASEMASEMThis article examines some problematic issues regarding the recognition of and the accounting for the indirect production costs related to the service of the entity’s production subdivisions if the actual consumption costs are incurred during a reporting period, but the respective primary documents are received and/or accepted by the beneficiary in another reporting period. By using the research methods, such as document analysis and deduction, the authors have investigated the local researchers’ opinions, which resulted in formulating stronger conclusions and recommendations regarding the recognition and reflection of indirect production costs in the month of the effective consumption of their resources, as well as the way of declaring the respective value added tax.https://irek.ase.md/xmlui/bitstream/handle/123456789/1856/Rodica%20CUSMAUNSA_%20Natalia%20CURAGAU_ECONOMICA%20nr%204%202021.pdf?sequence=1&isAllowed=ycost recognitioncost accountingcurrent costsindirect production costs |
| spellingShingle | Rodica CUSMAUNSA Natalia CURAGAU PROBLEMATIC ASPECTS RELATING TO THE RECOGNITION OF INDIRECT PRODUCTION COSTS Economica cost recognition cost accounting current costs indirect production costs |
| title | PROBLEMATIC ASPECTS RELATING TO THE RECOGNITION OF INDIRECT PRODUCTION COSTS |
| title_full | PROBLEMATIC ASPECTS RELATING TO THE RECOGNITION OF INDIRECT PRODUCTION COSTS |
| title_fullStr | PROBLEMATIC ASPECTS RELATING TO THE RECOGNITION OF INDIRECT PRODUCTION COSTS |
| title_full_unstemmed | PROBLEMATIC ASPECTS RELATING TO THE RECOGNITION OF INDIRECT PRODUCTION COSTS |
| title_short | PROBLEMATIC ASPECTS RELATING TO THE RECOGNITION OF INDIRECT PRODUCTION COSTS |
| title_sort | problematic aspects relating to the recognition of indirect production costs |
| topic | cost recognition cost accounting current costs indirect production costs |
| url | https://irek.ase.md/xmlui/bitstream/handle/123456789/1856/Rodica%20CUSMAUNSA_%20Natalia%20CURAGAU_ECONOMICA%20nr%204%202021.pdf?sequence=1&isAllowed=y |
| work_keys_str_mv | AT rodicacusmaunsa problematicaspectsrelatingtotherecognitionofindirectproductioncosts AT nataliacuragau problematicaspectsrelatingtotherecognitionofindirectproductioncosts |