STUDY ON THE ACCOUNTING OF STOCKS OF RAW MATERIALS, MATERIALS AND PRODUCTS. CHARACTERISTICS IN THE WOOD INDUSTRY

Given the importance of current assets and stocks as part of them, the rational organisation of their evidence is a primary goal of accountancy in this field. The objectives of stocks of raw materials, materials and products are mainly related to carrying out the commercial functions of the company. Therefore, the tracking and control of supply program, providing patrimonial integrity of stocks, tracking the rational usage of supplied material means, etc are aimed. Based on these aspects, the paper originally shows some theoretical aspects on the concept of stock, their typology and evaluation. A more detailed presentation is restricted to an accounting monograph of the accounting operations of stocks of raw materials, materials and products, with characteristics for the economic entities in the wood industry.