Material cost accounting issues

This paper deepens the approaches to the accounting regulatory framework applicable to entities registered in the Republic of Moldova, with reference to material cost accounting. Gathering and processing information on material costs, as well as their use in the decision-making process requires knowledge of how to conduct production in time and space. In terms of time, production offers management the concept of management periods. Material costs are one of the most important cost categories that most influence the formation of the final price of the product obtained, so it is important to carefully analyze this cost category, choose the relevant method of evaluation and calculation and correct accounting.