APPROACHES ON ACCOUNTING PRODUCTION COSTS IN STOMATOLOGICAL CLINICS

Galina Luşmanschi, Maria Bogoi

Abstract


This stanudy alyses the pecularities of the orthopedic sections activities of the dental clinics for dental prostheses production and their influence on the cost of dental products and services. At the same time, there are highlited the principles underlying the organization of accounting for production costs and the cost of dental products and services. In this context, there have been highlighted certain issues in the organization of production cost accounting, and have been made some recommendations that will improve the efficiency of accounting information, enhance control of production costing and further help to consider the cost savings of manufactured products or services provided at dental clinics.


Keywords


production costs, direct costs, indirect costs, accountability centers, products and service costing, product costing methods

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References


Indicații metodice privind contabilitatea costurilor de producție și calculația costului produselor și serviciilor. În: Monitorul Oficial al Republicii Moldova, 2013, nr.233-237(4551-4555).

Planul general de conturi contabile. În: Monitorul Oficial al Republicii Moldova, 2013, nr. 233-237(4551-4555).

Standardul național de contabilitate „Stocuri”. În: Monitorul Oficial al Republicii Moldova, 2013, nr.233-237(4551-4555).


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