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Provocările contabilității în viziunea tinerilor cercetători, editia VII最新文献

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Features of accounting in trade 贸易会计的特点
Provocările contabilității în viziunea tinerilor cercetători, editia VII Pub Date : 2023-06-01 DOI: 10.53486/issc2023.65
Cristina Liscu, Irina Uzun
{"title":"Features of accounting in trade","authors":"Cristina Liscu, Irina Uzun","doi":"10.53486/issc2023.65","DOIUrl":"https://doi.org/10.53486/issc2023.65","url":null,"abstract":"This topic is relevant and significant for every enterprise. carrying out their trading activities. The research paper examines the organization of accounting at a trade enterprise, the specifics of accounting for inventory, material damage, and the registration of goods. The purpose of this work is to study the peculiarities of accounting in trade organizations. To write the article, we used the following methods: analysis, comparison, description, tabular method. After conducting a study, we came to the conclusion that trading activity has many nuances that require attention, and that is why it is worth considering in detail all the outcomes and possible options.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129386868","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Analysis of modern methods for assessing the optimality of the structure of commodity stocks 商品库存结构最优性评估的现代方法分析
Provocările contabilității în viziunea tinerilor cercetători, editia VII Pub Date : 2023-06-01 DOI: 10.53486/issc2023.09
D. Arestov
{"title":"Analysis of modern methods for assessing the optimality of the structure of commodity stocks","authors":"D. Arestov","doi":"10.53486/issc2023.09","DOIUrl":"https://doi.org/10.53486/issc2023.09","url":null,"abstract":"The question of optimal structure and efficient use of working capital of trade enterprises is relevant at any time. The basis of the working capital of trade enterprises is its inventory. They are both the main source of cash inflows to the enterprise and a generator of profit, as well as the main investment. In this regard, the question of continuous monitoring, analysis and control is one of the most important aspects of the success of trade enterprises. The purpose of this study is to analyze modern methods of inventory analysis and determine the most optimal method or combination of methods to use. To conduct the research, the systematization and comparative analysis were used. It is determined that the use of each of the methods independently does not give a complete picture of the state of inventories, so in practice, combinations of methods should be used.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132033178","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Digital updates and prospects in public administrations 公共管理的数字更新和前景
Provocările contabilității în viziunea tinerilor cercetători, editia VII Pub Date : 2023-06-01 DOI: 10.53486/issc2023.22
Florina Vesa
{"title":"Digital updates and prospects in public administrations","authors":"Florina Vesa","doi":"10.53486/issc2023.22","DOIUrl":"https://doi.org/10.53486/issc2023.22","url":null,"abstract":"I have chosen this topic because the current society is undergoing a continuous change in the field of information and communication technology, which fundamentally transforms the way in which the economic environment, citizens, and public administration authorities operate and interact with each other. During the pandemic crisis, the need for integrated systems increased mainly to support remote work of employees, and cloud computing represented a considerable advantage during the Covid-19 crisis. Digitization can generate efficient processes that reduce the workload of employees, while increasing the quality of services. Therefore, it is time to identify and use digital opportunities to implement new services.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115930797","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Reporting financial and non-financial performance observations from the automotive industry 报告汽车行业的财务和非财务业绩
Provocările contabilității în viziunea tinerilor cercetători, editia VII Pub Date : 2023-06-01 DOI: 10.53486/issc2023.50
Adrian Daniel Mihai
{"title":"Reporting financial and non-financial performance observations from the automotive industry","authors":"Adrian Daniel Mihai","doi":"10.53486/issc2023.50","DOIUrl":"https://doi.org/10.53486/issc2023.50","url":null,"abstract":"Financial and non-financial performance reporting is an essential component of a company's strategic management, providing valuable information for making business decisions and evaluating company performance. This is particularly important in the automotive industry, which is facing rapid changes and major challenges, such as the transition to electric vehicles and growing concerns about sustainability. In this context, analyzing the financial reports of major car companies, such as Volkswagen, BMW and Renault, can provide useful insight into how they approach these challenges and how they report their financial and non-financial performance. Analysis of these reports can reveal important trends and strategies in risk management, innovation, social and environmental impact, and how they are adapting their strategies to respond to market changes. Thus, this research topic can provide a deeper understanding of how financial and non-financial performance reporting can be used to assess the performance of an automotive company and reveal its key trends and strategies.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"64 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114061807","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Green accounting – the path to a sustainable future 绿色会计——通往可持续未来之路
Provocările contabilității în viziunea tinerilor cercetători, editia VII Pub Date : 2023-06-01 DOI: 10.53486/issc2023.28
Olivia Dorogoi
{"title":"Green accounting – the path to a sustainable future","authors":"Olivia Dorogoi","doi":"10.53486/issc2023.28","DOIUrl":"https://doi.org/10.53486/issc2023.28","url":null,"abstract":"Nowadays, most of the companies are facing environmental issues and are seeking an appropriate way to report and disclose the information to the public. The environmental pollution issue is among the most important problems of today’s human society. Therefore, the key condition is green accounting - the concept that encompasses an in-depth study of the environment and the long-term effects of economic activity on the environment. The main objective of this scientific paper is to understand what green accounting means and the role it plays. The concept of green accounting is an important tool for understanding the role of the environment in the economy, the rational use of natural resources, and decision-making. The development of green accounting will ensure a healthy environment, a long-term economic growth of enterprises, as well as a change in the entire economic and social system.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129743018","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Budgeting - instrument for prevision and control of the entity's financial performance 预算是预测和控制企业财务业绩的工具
Provocările contabilității în viziunea tinerilor cercetători, editia VII Pub Date : 2023-06-01 DOI: 10.53486/issc2023.41
Madalina Chistol
{"title":"Budgeting - instrument for prevision and control of the entity's financial performance","authors":"Madalina Chistol","doi":"10.53486/issc2023.41","DOIUrl":"https://doi.org/10.53486/issc2023.41","url":null,"abstract":"In the conditions of the market economy, the profitable entity is the one that registers constant income from its activity. This objective can also be achieved on a sustainable basis through budgeting, which establishes norms, rules and principles to be achieved, having the role of orienting the entity towards performance. In the present research, we proposed to make a theoretical analysis of the notion of budget and budgeting in order to ascertain the relevance of the forecast in obtaining the financial performance of the entity, revealing the tasks, stages and principles of budgeting, as well as the role of budgetary control. In the elaboration of this article, an analysis of specialized literature, of various local and foreign researches was carried out, and the methods of induction, deduction and descriptive research applied facilitated a more detailed description of the essential characteristics of budgeting.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121570985","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Features of accounting for IT-park residents it园区居民会计核算特点
Provocările contabilității în viziunea tinerilor cercetători, editia VII Pub Date : 2023-06-01 DOI: 10.53486/issc2023.58
Svetlana Enache
{"title":"Features of accounting for IT-park residents","authors":"Svetlana Enache","doi":"10.53486/issc2023.58","DOIUrl":"https://doi.org/10.53486/issc2023.58","url":null,"abstract":"This article is devoted to the main features of accounting for IT Park residents in Moldova. It analyses the taxation of employees, presents the specifics of IT Park residents' single taxation, describes tax and other reporting, and discusses other obligations of IT Park residents. Preferential tax treatment allows IT Parks to be in good progress in the country's IT market. The study emphasizes the benefits of the preferential tax treatment and highlights the main challenge to IT park development.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"198 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133622253","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Operations with fixed assets: accounting and tax aspects 固定资产的操作:会计和税务方面
Provocările contabilității în viziunea tinerilor cercetători, editia VII Pub Date : 2023-06-01 DOI: 10.53486/issc2023.60
Tatiana Kazandji
{"title":"Operations with fixed assets: accounting and tax aspects","authors":"Tatiana Kazandji","doi":"10.53486/issc2023.60","DOIUrl":"https://doi.org/10.53486/issc2023.60","url":null,"abstract":"The article discusses the accounting and tax aspects of operations with fixed assets. Accounting for fixed assets is not an easy task, especially now when you have to deal with regulatory and legislative acts. In this regard, the author analyzes the difference in operations with fixed assets in accounting and in accordance with the provisions of the tax code. And the author also gave examples that clearly show the difference between operations with fixed assets in accounting and for tax purposes. In the course of the work, differences and inaccuracies were identified that require adjustments. In this regard, the author proposed changes to improve tax legislation in the field of operations with fixed assets.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130989083","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Development of a Risk-Oriented Approach in Financial Monitoring in Accordance with the Legislation of Ukraine 根据乌克兰立法制定以风险为导向的财务监测方法
Provocările contabilității în viziunea tinerilor cercetători, editia VII Pub Date : 2023-06-01 DOI: 10.53486/issc2023.63
Sofia Orlovskaia
{"title":"Development of a Risk-Oriented Approach in Financial Monitoring in Accordance with the Legislation of Ukraine","authors":"Sofia Orlovskaia","doi":"10.53486/issc2023.63","DOIUrl":"https://doi.org/10.53486/issc2023.63","url":null,"abstract":"The article analyzes the legal support of the risk-based approach in financial monitoring. It is determined that the updating of domestic legislation in the field of financial monitoring of Ukraine takes place taking into account international standards and includes reforming the system using a risk-based approach. For further development of Ukraine's financial monitoring system, it is necessary to take into account international standards, actively exchange information, strengthen cooperation with law enforcement agencies and the judiciary.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134447103","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Integrated reporting – the confidence of investors in the circumstances of uncertainty 综合报告——投资者在不确定情况下的信心
Provocările contabilității în viziunea tinerilor cercetători, editia VII Pub Date : 2023-06-01 DOI: 10.53486/issc2023.52
Alina Bubelo
{"title":"Integrated reporting – the confidence of investors in the circumstances of uncertainty","authors":"Alina Bubelo","doi":"10.53486/issc2023.52","DOIUrl":"https://doi.org/10.53486/issc2023.52","url":null,"abstract":"Nowadays, investors want more information than just financial results to make their decisions, and they are increasingly looking for more. Integrated reporting is a reliable source for making management decisions. Integrated reporting is not a novelty in the field of accounting, which does not have its own theoretical and methodological foundations; it is closely related to financial and non-financial reporting, but in the course of its development, integrated reporting is based on its own principles and methods of construction.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115130632","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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