Open AccessSome Considerations Regarding Stock Management by Using Management Accounting Methods
Author(s) -
Gheorghe Florea
Publication year - 2020
Publication title -
anuarul universităţii "petre andrei" din iaşi. fascicula drept, ştiinţe economice, ştiinţe politice
Language(s) - English
Resource type - Journals
eISSN - 2601-7008
pISSN - 2248-1079
DOI - 10.18662/upalaw/46
Subject(s) - accounting , stock (firearms) , business , management accounting , accounting management , finance , accounting information system , engineering , mechanical engineering
The aim of the stock management is that of making available the assets that are necessary for an efficient development of the activities with minimum costs. A special role devolves on accountancy, by recording, analyzing and checking the in-out fluxes of the stocks. Their administration comes both to financial accountancy and to the administrative one. But the stock management will acquire a special constancy if the permanent inventory of the stocks is transferred to the administrative accountancy, following that in the financial accountancy to be carried out only the intermittent inventory.