Contabilitatea datoriilor calculate [Articol]

Abstract

Accounting of calculated debts is always a bedrock of good management decisions which ensure the company stability on the market. Theoretical and practical value of the calculated debts cоnsists in gathering a deeper knowledge in the activity field and a better understanding of the registration, correct reflection of the economic operations, evaluation method, etc. Moreover, the proposed recommendations concerning the improvement of the calculated debt will contribute to a better performance of the company and increasing economic benefits.