DIRECȚIILE PERFECȚIONĂRII CONTABILITĂȚII ÎN INSTITUȚIILE MEDICALE PRIVATE
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Date
2024
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
CEP USM
Abstract
On the way management accounting is organized and some opinions regarding the improvement of management accounting in private medical institutions, a series of proposals can be made aimed at improving the methodology for calculating the cost per calculation object. The establishment without difficulties of some efficiency indicators of the economic unit’s activity based on production costs, the operative calculation of the unit’s final results, the establishment of the patrimony situation and the preparation and timely presentation of the annual financial statements.
Description
Keywords
production costs, direct costs, indirect costs, accountability centers, products and services costing, product costing methods
Citation
BOGOI, Maria. Direcţiile perfecţionării contabilităţii în instituţiile medicale private. În: Integrare prin cercetare și inovare: conferința științifică națională cu participare internațională. Științe juridice și economice, 9-10 noiembrie 2023. CEP USM, 2024, pp.624-629. ISBN 978-9975-62-693-4 (PDF).