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    STUDIA NEGOTIA - Issue no. 1 / 2000  
         
  Article:   THE ACCOUNTS ANALYSIS OF THE INFORMATION SUBSYSTEM INVENTORY FLOW.

Authors:  ATANASIU IUSTIN POP, ADELA SOCOL, MIHAELA TODOR. 		 
       
         
  Abstract:  Subsistemul informational contabil al fluxurilor de stocuri poarta amprenta metodei de contabilizare, respectiv inventar permanent sau intermitent si a provenientei stocurilor, respectiv, din cumparari sau din productie proprie. In acest context, studiul nostru abordeaza comparativ fluxurile reale si contabile ale stocurilor de materii prime, materiale si marfuri, punand in evidenta tratamentul contabil diferit al stocurilor provenite din cumparari fata de cele provenite din productie proprie.Acest tratament contabil diferit distorsioneaza informatia privind cumpararile de stocuri prezentata in contul anual de �Profit si pierderi" afectand conceptul de contabilitate de angajamente.  
         
     
         
         
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