METODE DE REPARTIZARE A CONSUMURILOR SECŢIILOR AUXILIARE LA ÎNTREPRINDERILE DE PRODUCŢIE

Viorel ŢURCANU* , Galina MORARI * Academia de Studii Economice din Moldova Catedra Contabilitate şi Informatică Economică

Rezumat

The work analyzes the methods of distributing consumption to auxiliary departments used in local production companies and indicates their drawbacks. At the same time, proposals were made to some companies to use better methods of distributing consumption to auxiliary departments, a fact that will lead to the determination of a more real production cost within company’s production subdivisions.