ADNOTARE

Teza de licen la tema Contbilitt i gstiun mrfurilor n unitil d comr cu ridict

este efectuat n baza datelor ntreprinderii Beta-Medica S.R.L.
Structura tezei: adnotarea, introducerea, trei capitole, ncheierea, bibliografia (21 de titluri), 66
anexe, 61 pagini text de baz, 2 tabele i 1 figur.
Domeniul de studiu: contabilitate.
lborr tzi rspctiv urmrt drpt scop studierea ntitii conomic, i num a
procslor d contbilizr i gstionr.
Suportul mtodologic i tortico-tiinific l lucrrii fctut l constitui mtod univrsl d
cunotr mtrii, fnomnlor, procslor mtod dilctic cu componntl i, c induci,
dduci, nliz, sintz, prcum i mtodl inrnt disciplinlor conomic obsrvr,
comprr, slctr, grupr tc.
ctulitt tmi ls rzid n importn contbilizrii i gstionrii corct mrfurilor l
ntitil conomic cu scopul obinrii vntjului conomic din urm ctivitii ntrprindrii.
stfl, procsul d gstionr ntrprindrii dsfurt d ctr conducr urmrt tingr
unor obictiv cntittiv, d cl mi mult ori lgt d profitul obinut su cifr d fcri
rlizt.
Partea teoretic a tezei cuprinde urmtoarele capitole :
Cpitolul I Noiuni gnrl privind rcunotr i vlur mrfurilor n unitil d comr
cu ridict conin dscrir mrfurilor, rcunotr, vlur, crctristic i clsificr
cstor, prcum i principiil orgnizrii i srcinl contbilitii n unitil d comr cu ridict.
Cpitolul II Contbilitt mrfurilor n unitil d comr cu ridict includ mtod d
formr i structur prurilor utilizt n ntitt rspctiv, fiind nlizt prticulritil politicilor
i procdurilor d formr prurilor. D smn cst cpitol conin mtod d contbilizr
mrfurilor n unitil d comr cu ridict, oprii contbil frnt intrrilor, iirilor d mrfuri i
gstiun cstor.
Cpitolul III Prticulritil contbilitii mrfurilor n unitil d comr cu ridict
conin dscrir invntririi mrfurilor i rflctr n contbilitt difrnlor d invntr.
Totodt s dscri rvlur i rturnr cstor l ntrprindr.
La sfritul tezei sunt indicate unele dezavantaje n procesul evidenei contabile a mrfurilor,
precum i consecinele acestora i metode de mbuntire a situaiei entitii.


ANNOTATION
Thesis on subject Accounting and management of the merchandise in commerce units with
wholesale is performed using the dates of the firm Beta-Medica S.R.L.
Structure of thesis: annotation, introduction, three chapters, conclusion, bibliography comprising
21 sources, 66 annexes, 61 pages of main text, 2 tables, 1 figure.
Field of research: accounting.
The development of the thesis has as purpose the study of the economic entity and exactly, the
study of the accounting and management process.
The methodological and scientific support of the thesis is the universal method of the material,
phenomens and process knowledge the dialectical method with its components as induction,
deduction, analyze, synthesis, also as inherent methods of the economic subjects observation,
comparation, selection, classification and many others.
The originality of the theme is based on the importance of the marchandise accounting and
management, which has as purpose the obtain of the economic advantage as result of the firm
activity.
The management process of the firm used by its administration has as the main aim the
achievement of some quantity purposes often regarding to the profit of the firm.
The theoretical part of the thesis contains next chapters:
Chapter I General notions towards recognition and evaluation of the merchandise in
commerce units with wholesale contains the description of the merchandise, recognition,
evaluation and the classification, also as the principles of organization and accounting tasks in
commerce units with wholesale.
Chapter II The accounting of the merchandise in commerce units with wholesale contains
forming methods and the structure of the prices used in this firm, being analyzed the forming
procedures of the prices. This chapter also contains the methods of accounting of the merchandise
in commerce units with wholesale, accounting operations towards the input and output of the
merchandise and its management.
Chapter III The details of merchandise accounting in commerce units with wholesale
contains the description of the inventory process and inventor differences which are introduced in
accountancy. It also contains the description of the reevaluation and return of the merchandise.
In the conclusion of the thesis are mentioned some disadvantages in accounting process, its
consequences and methods to improve the economic situation of the company.