The importance of the given subject is determined by the current state of the development of agricultural activity at the given time in our country. Agriculture as a well-developed branch in our country from the point of view of obtaining quality products that meet the requirements of the European Union, but also from the point of view of technologies regarding the processing of agricultural land. The agricultural sector is a complex topic. This involves several technical fields: agriculture and animal husbandry; running the business and the market; cooperatives, etc. These initiatives require a high level of knowledge and skills to successfully organize these activities.
{"title":"Digitalization: peculiarities of the accounting audit in fruit growing with the application of informatin technologies","authors":"Marinela Banaru","doi":"10.53486/issc2023.32","DOIUrl":"https://doi.org/10.53486/issc2023.32","url":null,"abstract":"The importance of the given subject is determined by the current state of the development of agricultural activity at the given time in our country. Agriculture as a well-developed branch in our country from the point of view of obtaining quality products that meet the requirements of the European Union, but also from the point of view of technologies regarding the processing of agricultural land. The agricultural sector is a complex topic. This involves several technical fields: agriculture and animal husbandry; running the business and the market; cooperatives, etc. These initiatives require a high level of knowledge and skills to successfully organize these activities.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129040774","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article explores the legislative and regulatory framework governing the accounting and taxation of services in the transportation sector in Ukraine. The author provides an overview of the relevant laws and regulations, including the Labor Code, Tax Code, and laws on transport and road infrastructure. The article also discusses various government resolutions and orders, which set out specific rules for accounting and taxation practices in the sector. The author emphasizes the importance of complying with these laws and regulations, and provides insights into the challenges faced by businesses operating in the transportation sector. Overall, the article serves as a useful guide for stakeholders in the transportation industry seeking to navigate the complex regulatory environment in Ukraine.
{"title":"Problem issues of regulatory support for accounting and taxation of motor transport services in Ukraine","authors":"O. Ihnatiev","doi":"10.53486/issc2023.07","DOIUrl":"https://doi.org/10.53486/issc2023.07","url":null,"abstract":"The article explores the legislative and regulatory framework governing the accounting and taxation of services in the transportation sector in Ukraine. The author provides an overview of the relevant laws and regulations, including the Labor Code, Tax Code, and laws on transport and road infrastructure. The article also discusses various government resolutions and orders, which set out specific rules for accounting and taxation practices in the sector. The author emphasizes the importance of complying with these laws and regulations, and provides insights into the challenges faced by businesses operating in the transportation sector. Overall, the article serves as a useful guide for stakeholders in the transportation industry seeking to navigate the complex regulatory environment in Ukraine.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121076338","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Criptocurrency is a digital currency in which transactions are verified and recorded by a decentralized system using cryptography, rather than by a centralized authority. This ones attracted people from simple investors to academic people to do many researches about how this market works and how can be a modern alternative to our actual currency market which is formed from currencies of each traded country. This market started to develop in august 2008 and has a real growth in 2011 when apeared other criptocurrencies near principal currency – Bitcoin. After that, in january 2021 on this market the global cap exceedes 1 trillion dollars and was in a continue growth durring the first qurter of 2021 until his global cap reached the number of 2 trillion dollars. After all, in 2015 apeared the first mention about NFT in blockchain register of Ethereum. This ones has a special particularity compared to existing cryptos until then- the lack of need to store or hold an asset, which leads to a certain degree of anonymity south by a large number of investors, and the speed of training of assets. Therefore, the goal of this is to find the main factors that determine the growth of investments in this market, especialy when this market is a little bit sensitive after the fall from May 2022, when Terra token fell in 48 hours by approximately 99.8 %. In this context, the results once again convinced us that many of investors see this market an oportunity to invest where and when they want, to make fast transactions whithout paying exorbitant bank fees, anonymity of transactions and last but not least curiosity.
{"title":"Cryptocurrency and NFT investments","authors":"Stefanida Meriacri","doi":"10.53486/issc2023.49","DOIUrl":"https://doi.org/10.53486/issc2023.49","url":null,"abstract":"Criptocurrency is a digital currency in which transactions are verified and recorded by a decentralized system using cryptography, rather than by a centralized authority. This ones attracted people from simple investors to academic people to do many researches about how this market works and how can be a modern alternative to our actual currency market which is formed from currencies of each traded country. This market started to develop in august 2008 and has a real growth in 2011 when apeared other criptocurrencies near principal currency – Bitcoin. After that, in january 2021 on this market the global cap exceedes 1 trillion dollars and was in a continue growth durring the first qurter of 2021 until his global cap reached the number of 2 trillion dollars. After all, in 2015 apeared the first mention about NFT in blockchain register of Ethereum. This ones has a special particularity compared to existing cryptos until then- the lack of need to store or hold an asset, which leads to a certain degree of anonymity south by a large number of investors, and the speed of training of assets. Therefore, the goal of this is to find the main factors that determine the growth of investments in this market, especialy when this market is a little bit sensitive after the fall from May 2022, when Terra token fell in 48 hours by approximately 99.8 %. In this context, the results once again convinced us that many of investors see this market an oportunity to invest where and when they want, to make fast transactions whithout paying exorbitant bank fees, anonymity of transactions and last but not least curiosity.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133908114","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Due to the tax implications, the income recorded in the accounting of a commercial company requires particularly high attention from managers and accountants. The difference between income and expenses recorded in accounting represents accounting profit. To calculate the fiscal profit, rules are followed that have varied over time with the legislative changes related to the calculation of the profit tax. In addition to their fiscal importance, revenues provide, through their economic analysis, important information about how the unit's resources were used and about the results obtained.
{"title":"The applicable aspects of the analysis of the income structure for the decision-making process","authors":"Maria Meghea","doi":"10.53486/issc2023.51","DOIUrl":"https://doi.org/10.53486/issc2023.51","url":null,"abstract":"Due to the tax implications, the income recorded in the accounting of a commercial company requires particularly high attention from managers and accountants. The difference between income and expenses recorded in accounting represents accounting profit. To calculate the fiscal profit, rules are followed that have varied over time with the legislative changes related to the calculation of the profit tax. In addition to their fiscal importance, revenues provide, through their economic analysis, important information about how the unit's resources were used and about the results obtained.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129495128","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Student's satisfaction with university curricula and their perception regarding professional training for their future career are important factors in the recruitment, selection and employment process, in relation to the evolution of labor demand, universities are forced to redesign and adapt their programs of studies and implicitly the educational plans to respond to market requirements. The aim pursued in this paper is to test the perception of students from the Faculty of Economics, Administration and Business of the Ștefan cel Mare University in Suceava regarding the university curriculum and the skills acquired during the study program. In order to achieve the proposed goal, we formulated the following objectives: O1- review of specialized literature on student satisfaction; O2 – highlighting the level of satisfaction of students; O3 – identifying possibilities for improving the university curriculum. The research methodology is specific to quantitative research, based on a questionnaire, to which 130 students responded out of a total of 165 students. The obtained results are concretized in the profile of the students from the Accounting and Management Informatics study program according to the level of satisfaction, evaluated with the help of independent variables: NSSDS - (Students' level of satisfaction regarding the subjects studied); NSSIF (Student Satisfaction Level with Faculty); CCPM (The skills offered by the curriculum are oriented towards the labor market); CDTS (The curriculum is oriented towards the long-term development of students) and the dependent variable NSSCU (Student satisfaction level regarding university curricula). The importance of the results is relevant for potential students who will want to access these programs, for employers, because they have the opportunity to monitor the students' requirements and to better understand possible situations of non-adaptation to the workplace and last but not least the Ministry of Education which should pay continuous attention to correlating the requirements of the labor market with the university curriculum.
学生对大学课程的满意度和对未来职业生涯的专业培训的看法是招聘、选择和就业过程中的重要因素，随着劳动力需求的变化，大学被迫重新设计和调整其学习计划和教育计划，以适应市场的需求。本文的目的是测试Suceava的Ștefan cel Mare大学经济，管理和商业学院的学生对大学课程和学习计划期间获得的技能的看法。为了达到我们提出的目标，我们制定了以下目标:1-回顾有关学生满意度的专业文献;O2 -突显学生的满意程度;找出改进大学课程的可能性。研究方法是定量研究，以问卷调查为基础，在165名学生中有130名学生回答了问卷。根据满意度，将获得的结果具体化到会计与管理信息学专业学生的个人资料中，并借助自变量进行评估:NSSDS -(学生对所研究科目的满意度);学生对教师的满意度;CCPM(课程提供的技能面向劳动力市场);CDTS(课程以学生的长远发展为导向)和因变量NSSCU(学生对大学课程的满意度)。结果的重要性与那些想要进入这些课程的潜在学生有关，对于雇主来说，因为他们有机会监控学生的要求，更好地了解不适应工作场所的可能情况，最后但并非最不重要的是教育部应该持续关注将劳动力市场的要求与大学课程联系起来。
{"title":"Quantitative research on the identification of possibilities for the improvement of the university curriculum","authors":"Ramona Melania Magan","doi":"10.53486/issc2023.17","DOIUrl":"https://doi.org/10.53486/issc2023.17","url":null,"abstract":"Student's satisfaction with university curricula and their perception regarding professional training for their future career are important factors in the recruitment, selection and employment process, in relation to the evolution of labor demand, universities are forced to redesign and adapt their programs of studies and implicitly the educational plans to respond to market requirements. The aim pursued in this paper is to test the perception of students from the Faculty of Economics, Administration and Business of the Ștefan cel Mare University in Suceava regarding the university curriculum and the skills acquired during the study program. In order to achieve the proposed goal, we formulated the following objectives: O1- review of specialized literature on student satisfaction; O2 – highlighting the level of satisfaction of students; O3 – identifying possibilities for improving the university curriculum. The research methodology is specific to quantitative research, based on a questionnaire, to which 130 students responded out of a total of 165 students. The obtained results are concretized in the profile of the students from the Accounting and Management Informatics study program according to the level of satisfaction, evaluated with the help of independent variables: NSSDS - (Students' level of satisfaction regarding the subjects studied); NSSIF (Student Satisfaction Level with Faculty); CCPM (The skills offered by the curriculum are oriented towards the labor market); CDTS (The curriculum is oriented towards the long-term development of students) and the dependent variable NSSCU (Student satisfaction level regarding university curricula). The importance of the results is relevant for potential students who will want to access these programs, for employers, because they have the opportunity to monitor the students' requirements and to better understand possible situations of non-adaptation to the workplace and last but not least the Ministry of Education which should pay continuous attention to correlating the requirements of the labor market with the university curriculum.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123412128","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The introduction of the electronic register of tax invoices and the electronic VAT administration system necessitated changes in accounting procedures, tax accrual and payment, preparation and registration of tax invoices, and settlements with the budget. Changes in recent months have exacerbated the problem of blocking tax invoices and, accordingly, caused additional difficulties for businesses in the form of additional time spent on unblocking tax invoices, to some extent deterioration of relations with buyers who may have lost the opportunity to use the tax credit, etc. This requires research to determine the specifics of VAT accounting, systematize certain stages of its implementation and the impact of recent changes on business. The paper presents the results of a study of the peculiarities of using the electronic administration system by a VAT payer, namely, the issue of accounting for transactions related to the recognition of a tax liability and a tax credit for VAT, which involves the introduction of analytical accounts, which helps to increase the level of control over the state of settlements with the budget. The sequence of the VAT accounting process in Ukraine, which involves the use of an electronic administration system, is shown schematically. Legislative changes regarding the registration of VAT tax invoices are analyzed. The scheme of the decision-making process on registration or refusal to register tax invoices is presented. The impact of the latest legislative changes on business activities is investigated.
{"title":"Electronic administration of value added tax in Ukraine: issues of accounting organization and impact on business","authors":"K. Pavlotska","doi":"10.53486/issc2023.12","DOIUrl":"https://doi.org/10.53486/issc2023.12","url":null,"abstract":"The introduction of the electronic register of tax invoices and the electronic VAT administration system necessitated changes in accounting procedures, tax accrual and payment, preparation and registration of tax invoices, and settlements with the budget. Changes in recent months have exacerbated the problem of blocking tax invoices and, accordingly, caused additional difficulties for businesses in the form of additional time spent on unblocking tax invoices, to some extent deterioration of relations with buyers who may have lost the opportunity to use the tax credit, etc. This requires research to determine the specifics of VAT accounting, systematize certain stages of its implementation and the impact of recent changes on business. The paper presents the results of a study of the peculiarities of using the electronic administration system by a VAT payer, namely, the issue of accounting for transactions related to the recognition of a tax liability and a tax credit for VAT, which involves the introduction of analytical accounts, which helps to increase the level of control over the state of settlements with the budget. The sequence of the VAT accounting process in Ukraine, which involves the use of an electronic administration system, is shown schematically. Legislative changes regarding the registration of VAT tax invoices are analyzed. The scheme of the decision-making process on registration or refusal to register tax invoices is presented. The impact of the latest legislative changes on business activities is investigated.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126387500","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
According to the Educational Strategy "Education 2030" aims to improve the infrastructure of educational institutions, including technical vocational education institutions, which will condition the assurance of better study quality, a qualified professional training and a relationship with the labor market. Another objective is the lifelong learning strategy, which is done on the basis of study contracts with technical vocational education institutions against payment. That is why solving the problems of identifying the criteria and classifying income and expenses in the IÎPT of recognition and record, as well as to facilitate their reporting to the beneficiaries. As a result, through this article, I will come with recommendations to the studied units IÎPT regarding the classification of income and expenses from own sources in accordance with its informational needs necessary for the decision-making process.
{"title":"Approaches regarding the accounting of income and expenditure related to study fees in technical vocational education institutions","authors":"Ana-Maria Schiopu","doi":"10.53486/issc2023.04","DOIUrl":"https://doi.org/10.53486/issc2023.04","url":null,"abstract":"According to the Educational Strategy \"Education 2030\" aims to improve the infrastructure of educational institutions, including technical vocational education institutions, which will condition the assurance of better study quality, a qualified professional training and a relationship with the labor market. Another objective is the lifelong learning strategy, which is done on the basis of study contracts with technical vocational education institutions against payment. That is why solving the problems of identifying the criteria and classifying income and expenses in the IÎPT of recognition and record, as well as to facilitate their reporting to the beneficiaries. As a result, through this article, I will come with recommendations to the studied units IÎPT regarding the classification of income and expenses from own sources in accordance with its informational needs necessary for the decision-making process.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117171018","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Digitalisation is transforming companies and other organisations more fundamentally than the business world has ever seen. The accounting profession is such a field where digital transformations take its tool. When the historical process of accounting is looked at, it is seen that there are revolutionary turning points such as development of double-entry bookkeeping method, uniform accounting system and international accounting standards practices, and use of computer software in accounting. Technology has initiated a radical transformation process by enabling the transfer of accounting to the digital platform. A very important feature of our age is certainly the accelerated evolution of the technological field, characterized by an avalanche of optimal solutions (computer programs) for economic activity. It is difficult to imagine areas such as accounting, marketing or other analysis and evaluation activities without digital tools. The advantages of this software include: fast accessibility, detailed presentation of information and accuracy of errors. In addition to the benefits, there are low accounting costs and time required to complete a task it's faster. One of the challenges for young accountants is artificial intelligence. Another major challenge is cyber security, which needs to be integrated into an entity's decision-making processes. In this article, we aim to describing digitalization impact on the field of management accounting and control.
{"title":"Digitalization in accounting","authors":"Ionela Ivanov","doi":"10.53486/issc2023.38","DOIUrl":"https://doi.org/10.53486/issc2023.38","url":null,"abstract":"Digitalisation is transforming companies and other organisations more fundamentally than the business world has ever seen. The accounting profession is such a field where digital transformations take its tool. When the historical process of accounting is looked at, it is seen that there are revolutionary turning points such as development of double-entry bookkeeping method, uniform accounting system and international accounting standards practices, and use of computer software in accounting. Technology has initiated a radical transformation process by enabling the transfer of accounting to the digital platform. A very important feature of our age is certainly the accelerated evolution of the technological field, characterized by an avalanche of optimal solutions (computer programs) for economic activity. It is difficult to imagine areas such as accounting, marketing or other analysis and evaluation activities without digital tools. The advantages of this software include: fast accessibility, detailed presentation of information and accuracy of errors. In addition to the benefits, there are low accounting costs and time required to complete a task it's faster. One of the challenges for young accountants is artificial intelligence. Another major challenge is cyber security, which needs to be integrated into an entity's decision-making processes. In this article, we aim to describing digitalization impact on the field of management accounting and control.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"111 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127065526","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In the context of the market economy, the results of any entity's activity are conditioned by the effectiveness of commercial settlements. The purpose of this work is to highlight the accounting and fiscal aspects regarding the compromised claims within the domestic entities. Thus, in the process of carrying out a quality research, the bibliographic and bibliometric analysis of the subject was carried out, through the platforms Google Scholar, Scopus, Web of Science and Biblioshiny, which allowed the research of the concept of "compromised debts" at the national and international level through the prism a few criteria. At the same time, in the context of the exposition of the practical aspects in relation to the studied topic, the accounting methods of compromised claims according to the legislation in force and the fiscal implications were presented, through rigorous examples. In conclusion, the main accounting and fiscal aspects regarding compromised claims were highlighted, in this case, the way to complete the Income Tax Declaration (VEN 12) regarding income tax and value added tax was presented with a concrete example added, resulting from the repercussions of their appearance at the entity.
在市场经济条件下，任何实体活动的结果都取决于商业结算的有效性。这项工作的目的是突出关于国内实体内受损索赔的会计和财政方面。因此，在开展高质量研究的过程中，通过Google Scholar、Scopus、Web of Science和Biblioshiny等平台，对该主题进行了书目和文献计量学分析，从而通过几个标准的棱镜，在国家和国际层面对“妥协债务”概念进行了研究。同时，在阐述与所研究的专题有关的实际方面的背景下，通过严格的例子，提出了根据现行立法和所涉财政问题计算折衷索赔的会计方法。最后，强调了关于妥协索赔的主要会计和财政方面，在这种情况下，完成所得税申报(VEN 12)的方式涉及所得税和增值税，并添加了一个具体的例子，这是由于它们在实体出现的影响。
{"title":"Accounting and tax aspects regarding compromised debts","authors":"Violeta Codrean","doi":"10.53486/issc2023.27","DOIUrl":"https://doi.org/10.53486/issc2023.27","url":null,"abstract":"In the context of the market economy, the results of any entity's activity are conditioned by the effectiveness of commercial settlements. The purpose of this work is to highlight the accounting and fiscal aspects regarding the compromised claims within the domestic entities. Thus, in the process of carrying out a quality research, the bibliographic and bibliometric analysis of the subject was carried out, through the platforms Google Scholar, Scopus, Web of Science and Biblioshiny, which allowed the research of the concept of \"compromised debts\" at the national and international level through the prism a few criteria. At the same time, in the context of the exposition of the practical aspects in relation to the studied topic, the accounting methods of compromised claims according to the legislation in force and the fiscal implications were presented, through rigorous examples. In conclusion, the main accounting and fiscal aspects regarding compromised claims were highlighted, in this case, the way to complete the Income Tax Declaration (VEN 12) regarding income tax and value added tax was presented with a concrete example added, resulting from the repercussions of their appearance at the entity.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129004478","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In this article are discussed significant aspects of cost classification, which help to optimize financial performance while reducing costs and expenses, including statistical reporting burden. Using research methods, such as analysis, the opinions of various users were also examined, which lead to more detailed conclusions and recommendations on statistical reports.
{"title":"Cost classification by economic elements: operating characteristics and optimisation guidelines","authors":"Alina Jidras","doi":"10.53486/issc2023.40","DOIUrl":"https://doi.org/10.53486/issc2023.40","url":null,"abstract":"In this article are discussed significant aspects of cost classification, which help to optimize financial performance while reducing costs and expenses, including statistical reporting burden. Using research methods, such as analysis, the opinions of various users were also examined, which lead to more detailed conclusions and recommendations on statistical reports.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"136 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131818096","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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