Contabilitatea amortizării activelor nemateriale

Fiecare întreprindere ce dispune de active nemateriale trebuie să determine metoda calculării amortizării activelor nemateriale de sine stătător. Metoda de calculare a amortizării activelor nemateriale, aleasă de întreprindere, trebuie să reflecte schema de obţinere a avantajului economic pe parcursul exploatării acestui activ.

Există diferite metode de calculare a amortizării activelor nemateriale:

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Reglementarea normativă a contabilităţii.

Reglementarea normativă a contabilităţii financiare este bazată pe următoarele elemente:

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Conceptul, scopul şi obiectele contabilităţii financiare

Evidenţa contabilă este un sistem complex de colectare, identificare, grupare, prelucrare, înregistrare, generalizare a elementelor contabile (active, capitalul propriu, datorii, consumuri, cheltuieli, venituri, rezultate financiare) şi de raportare financiară prin reflectarea documentară, integrală şi neîntreruptă a tuturor faptelor economice ale întreprinderii.

Particularităţile evidenţei contabile sînt:

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Ieşirea activelor nemateriale

Conform S.N.C. 13 "Contabilitatea activelor nemateriale" casarea valorii de bilanţ a activelor nemateriale are loc la ieşirea activelor în următoarele cazuri:

  • în urma vînzării altor persoane juridice sau fizice;
  • la transmiterea sub formă de aport în capitalul statutar al altei întreprinderi;
  • casarea la expirarea duratei de exploatare utilă ori dacă nu se prevede obţinerea unui
  • avantaj economic din utilizarea activelor;
  • în alte cazuri (transmiterea cu titlu gratuit, ieşirea în cazul modificării legislaţiei în vigoare, reflectarea lipsurilor constatate la inventariere;
  • trecerea în componenţa proprietăţii investiţionale sau a cheltuielilor anticipate;
  • majorarea (ajustarea) valorii de intrare etc.).

 

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Contabilitatea intrării activelor nemateriale

Contabilitatea intrării activelor nemateriale. Intrările de active nemateriale rezultă din:

  • a) crearea activelor nemateriale de însăşi întreprindere;
  • b) primirea activelor nemateriale de la fondatori pe seama aportului fondatorilor în capitalul statutar;
  • c) procurarea activelor nemateriale de la alte întreprinderi şi persoane fizice;
  • d) intrarea cu titlu gratuit.
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Constatarea şi evaluarea activelor nemateriale

Activele nemateriale se constată ca active şi, prin urmare, se contabilizează numai în cazul cînd:

  1. există o certitudine întemeiată că întreprinderea va obţine avantaj economic (profit) ca urmare a utilizării activului;
  2. valoarea activului poate fi evaluată cu un grad înalt de certitudine.
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Componenţa, caracteristica şi clasificarea activelor nemateriale

Activele nemateriale sînt active care nu îmbracă formă materială, controlate de întreprindere şi utilizate mai mult de un an în activitatea de producţie, comercială şi alte activităţi. În componenţa activelor nemateriale intră:

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Sistemul calităţii: abordare conceptuală

 Într-o lume marcată de schimbări bruşte atât în plan social, cât şi în plan economic, implementarea unui sistem de management al calităţii este una din soluţiile prin care firmele pot face faţă problemelor cu care se confruntă zi de zi, venite atât din partea societăţii (cerinţe referitoare la securitate, mediu etc), concurenţei cât şi a clienţilor (raport calitate / preţ).

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Evoluţia conceptuală şi aplicativă a calităţii

Într-o economie de piaţă caracterizată printr-o concurenţă acerbă pentru supravieţuire, întreprinderile se confruntă în permanenţă cu o serie de fenomene (creşteri de preţuri la materii prime, creşteri de tarife la diferite categorii de servicii etc) care afectează preţul produselor şi care fac bătălia finală să se dea asupra raportului calitate – preţ.

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Personalul

Managementul resurselor umane

Managementul resurselor umane (MRU) include ansamblul de activităţi referitoare la asigurarea utilizării optime a resurselor umane în beneficiul organizaţiei, a fiecărui individ în parte şi a comunităţii în general. MRU cuprinde trei grupe de activităţi organizaţionale ce vizează: asigurarea cu personal, condiţiile de menţinere efectivă şi dezvoltare.

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Conflictul şi stresul organizaţional

Conflictul, esenţa şi cauzele.

Conflictul – este o stare tensionala, o neînţelegere care apare atunci când două sau mai multe părţi trebuie să intre în interacţiune pentru a îndeplini o sarcina, a lua o decizie sau a soluţiona o problema şi: - interesele părţilor sunt diferite.

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Sectorizarea activităţii comerciale cu amănuntul

Aşa cum reiese din analiza conţinutului şi a funcţiilor comerţului cu amănuntul, activitatea acestuia este dată de un complex de relaţii organizate şi desfăşurate de firme şi unităţi specializate în circulaţia mărfurilor, care au drept scop aprovizionarea utilizatorilor şi consumatorilor finali.

Dată fiind marea varietate a mărfurilor comercializate, eterogenitatea consumatorilor aprovizionaţi, precum şi diversitatea tehnologiilor comerciale utilizate, structura acestui sector prezintă o tipologie deosebit de complexă, atît sub aspectul formelor de comercializare, cît şi sub aspectul realizării procesului de vînzare a mărfurilor.

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Structura formelor de vînzare utilizate în comerţul cu amănuntul

Formele de vînzare reprezintă elementul de profil al activităţii comerciale, orientîndu-i întreg procesul managerial. Dată fiind importanţa lor, ele se cer a fi studiate ca un element distinct al comerţului cu amănuntul, urmărindu-se atît locul pe care îl ocupă în ansamblul procesului de vînzare, tehnologiile utilizate şi eforturile investiţionale din partea întreprinderilor, cît şi rolul lor în cadrul procesului de dezvoltare a comerţului ce se desfăşoară în fiecare ţară.

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Tendinţe în evoluţia comerţului cu amănuntul pe plan mondial

Politicile comerciale promovate pe diverse pieţe ale lumii, avute în vedere ca importante politici sectoriale şi, ca atare, subsumate procesului unic integraţionist ce se vrea în continuare perfecţionat pe bază de căutări, studii, sugestii credibile, inventivitate şi curaj, vor căpăta noi contururi conceptuale precum şi noi sisteme de fundamentare strategică.

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Tipologia tendinţelor conturate cu privire la viitoarele evoluţii ale comerţului cu amănuntul

Consultarea diferitelor lucrări de specialitate şi a studiilor prospective referitoare la activitatea comercială precum şi analiza unor informaţii apărute în diverse publicaţii din domeniul comerţului scot în evidenţă o serie de tendinţe ce se conturează atît cu privire la evoluţia de ansamblu a activităţii comerciale, cît şi în legătură cu o serie de mutaţii care vor avea loc în tipologia vînzărilor.

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Lean Supply Chain Management

Origins of the Lean Manufacturing

Over the span of circa 40 years time, from the beginning of 1950s to the end of 1980s, Toyota led Japanese automotive industry created a unique production / manufacturing system, which brought the industry from the ruins of the 2nd World War to the biggest automobile exporter in the world.

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Purchasing strategies and Supplier Selection

Strategic Role of Purchasing

Purchasing function has a strategically indispensible role to play in supply chain management. It covers the sourcing end of supply chain management interfacing with the delivery end of the suppliers.

The classical definition of purchasing is : to obtain materials and/or services of the right quality in the right quantity from the right source, deliver them to the right place at the right price.

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Agile supply chain management

The Need for Agility

Having understood the impact and the undisputable success of the lean philosophy applied in many organisations world over. Can we come to a conclusion that the next milestone, after the craft production and mass production, is going to be the lean production? To answer this question, one needs to first establish whether the lean approach can fit to all business environments now and in the future. Researches and literatures so far appear to believe the otherwise.

The critical argument here is that the lean system was developed from a forecasting based volume production industrial sector where the market differentiator is reliability and cost, and today large part of our global market is variety dominated and the differentiator is speed and responsiveness. Hence, lean probably is not a cure-all approach after all.

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Global Supply Chain Operations

 To date, our world market is dominated mostly by many well established global brands. Over the last three decades, there have been a steady trend of global market convergence – the tendency that indigenous markets start converge on a set of similar products or services across the world. The end-result of the global market convergence is that companies have succeeded on their products or services now have the whole wide world to embrace for their marketing as well as sourcing.

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Supply Chain Management

What is supply chain management

What is supply chain management: basically this is group of independent organisations connected together through the products and services that they separately and/or jointly add value on in order to deliver them to the end consumer. It is very much an extended concept of an organisation which adds value to its products or services and delivers them to its customers.

But what is the benefit of understanding the value adding from the supply chain perspective? Why managing supply chain is becoming necessary and important to today’s business success? These are some of the fundamental questions that must be first addressed before discussing the “how to” questions.

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Exchange rate determination and the Mundell-Fleming model

The open economy

So far, our model for exchange rate determination has been very simple. We have assumed that domestic interest rates are unaffected by foreign interest rates. We begin this chapter by looking more carefully at this assumption (the classical model of exchange rate determination). Then, a more realistic model of exchange rate determination is considered.

Finally, we will discuss the Mundell- Fleming model (MF-model).

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Inflation: Causes, Costs, and Current Status

Since the end of World War II, the United States has experienced almost continuous inflation— the general rise in the price of goods and services. It would be difficult to find a similar period in American history before that war. Indeed, prior to World War II, the United States often experienced long periods of deflation. It is worth noting that the Consumer Price Index (CPI) in 1941 was virtually at the same level as in 1807.

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Supply Chain Design and Planning

One of the important issues in supply chain management is to design and plan out the overall architecture of the supply chain network and the value adding flows that go through it. This means that managers should step back and looks at the supply chain as a whole and formulates strategies and processes that maximise the total supply chain value-adding and minimises the total supply chain costs.

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International Practice of Transport Insurance

Motor-vehicle insurance

Motor-vehicle insurance is one of the kinds of transport insurance whose objects are mechanised and other means of transport. This kind of insurance is voluntary.

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The Insurance of Responsibility on the International Level

The insurance of the civil responsibility of car-owners.

Insuring the civil responsibility of car-owners, underwriter undertakes to compensate damages to third persons that resulted from the insurer’s maintenance of the automobile. On the territory of RM this kind of insurance is obligatory.

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Economic and Political Risks Insurance

Commercial risks insurance.

Entrepreneur activities and insurance are two closely interconnected categories of the market economy.

The main aim of entrepreneur activities is getting profit, increasing capital invested into business. That is why insurance against possible loss of expected profit or unearned profit becomes very important.

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Personal Insurance

Life insurance

The distinguishing feature of this insurance is its double function: risk and accumulative one. Life insurance contract can be concluded in favour of a physical person from his birth (but at the moment of concluding the contract his or her age should not exceed 70 years old). Insurance contract can’t be concluded in favour of disable persons, if they are more than 49% disable (I and II group invalids).

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Reinsurance

The essence and the meaning of reinsurance.

Reinsurance is a system of economic relations in the process of which the underwriter, undertaking insurance against risks, passes part of their liability on (taking into account his financial possibilities) to other underwriters under agreed conditions in order to create a portfolio of insurance contracts, to provide financial stability and profitability of insurance activities.

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The marketing plan


Improving your competitive edge

A Marketing Plan is a written strategy for selling the products/services of a new business. It is a reflection of how serious a company is in meeting the competition head on, with strategies and plans to increase market share and attract customers. An effective Marketing Plan is backed by carefully collected market, consumer and competitor information, sometimes citing professional advice.

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The Law of Supply and the Supply Curve

As you’ve learned, consumers demand products and services at the lowest possible prices. In contrast, suppliers like Microsoft exist to make a profit—hopefully, a big profit. As you read this section, you’ll learn about the law of supply and how it is geared toward making profits.

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Economic Systems

The economy of India is expanding, thanks in large part to growth in industries like call centers and software development. The economies of many other nations are changing as well, while others, like that of the United States, have remained relatively stable for many years. In this section, you’ll learn that each nation’s economy depends on how that nation chooses to use its resources to satisfy people’s wants and needs.

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Characteristics of the American Economy

In a market economy, producers often spend large amounts to make sure that consumers—even very young children—know the names and logos of their products. This is because free-market consumers have freedom of choice, and they will often choose brand names they recognize. In this section, you’ll learn more about freedom of choice and the other major charactistics of a market economic system.

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What Is Economics

The BIG Idea

Scarcity is the basic economic problem that requires people to make choices about how to use limited resources.

Why It Matters ?

Have you ever wanted to buy something or to participate in an activity, but you couldn’t because you didn’t have enough income or time? How do scarce resources like time and income affect you and everyone around you? In this chapter, read to learn about what economics is and how it is part of your daily life.

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Keynesian cross model

The Keynesian model

In this chapter we will look at the Keynesian cross model. This model is a simple version of what we call the ”complete Keynesian model” or simply the Keynesian model. The Keynesian model has as its origin the writings of John Maynard Keynes in the 1930s, particularly the book ”The general theory of Employment, Interest, and Money”. Although this book was written as a criticism of the classical model, the similarities between the Keynesian model and the classical model are definitely greater than the differences. Lets point out the three most important differences directly:

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The complete Keynesian model

Wage inflation

In this chapter, we will continue to develop the Keynesian model removing the assumption of fixed nominal wages. We define wage inflation πw as the percentage average increase in wages. Wages and wage inflation are still exogenous, i.e. they are not determined within the model. One justification for this assumption is that wages often are determined by agreements which often last for several years.

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