PARTICULARITĂŢILE TEHNOLOGICE ALE ÎNTREPRINDERILOR FARMACEUTICE ŞI INFLUENŢA ACESTORA ASUPRA CALCULAŢIEI COSTULUI DE PRODUCŢIE

Galina MORARI, Neli MUNTEAN* Catedra Contabilitate şi Informatică Economică * Academia de Studii Economice din Moldova

Rezumat

The technological peculiarities of the drugs production units and their influence under the production cost calculation are analyzed in this article. The principles that constitute the base of costs accounting and of the cost calculation at the drugs production units are also emphasized.