Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
1019 26 |
Ultima descărcare din IBN: 2024-03-25 17:37 |
Căutarea după subiecte similare conform CZU |
657.47:642.5 (1) |
Contabilitate (946) |
Economie casnică. Științe domestice. Întreținerea casei (170) |
SM ISO690:2012 TUHARI, Tudor, FULGA, Viorica, METELCHINA, Janna. Managerial accounting and pricing for sale of goods and products in trade and public catering. In: Journal of Research on Trade, Management and Economic Development, 2017, nr. 1(7), pp. 95-104. ISSN 2345-1424. |
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Journal of Research on Trade, Management and Economic Development | |||||||
Numărul 1(7) / 2017 / ISSN 2345-1424 /ISSNe 2345-1483 | |||||||
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CZU: 657.47:642.5 | |||||||
JEL: M41 | |||||||
Pag. 95-104 | |||||||
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Rezumat | |||||||
The most relevant problems of accounting and control in the sphere of commodity exchange are the reliable determination of the cost of mass goods and products during their storage and sale, as well as the operational orientation in pricing, taking into account the demand and supply in the interests of obtaining the necessary profit at an appropriate level of profitability. In the case of the sum stock accounting method for the goods in the retail trade and public catering, the especially important element of the accounting is the process of formation of retail sales prices and calculation of production cost of sales and profit of the enterprise. The article mainly focuses on the method of determining the retail sales prices for goods and products in the area of trade and public catering, respectively, through the use of trade mark-ups in percentage terms in relation not to the purchase, but to retail sales prices including VAT. Determining the cost of sales and its accounting is recommended to adjust only at the end of the month based on the calculation of the average percentage of trade mark-up (margin). |
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Cuvinte-cheie accounting, Trade, public catering, goods, sales price, pricing methods, trade mark-up |
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