Munich Personal RePEc Archive

The capitalization of the accounting information in the process of stocks analyse

ciumag, anca (2009): The capitalization of the accounting information in the process of stocks analyse.

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Abstract

The information is justifying its importance by the fact that its detailed aspects which contains can lead to signified economies and to the fusion of the stocking operations and procedures, when it is used the elaboration of decisions. The most complex structure, as data basis offered to the economic analysts, is represented by the accounting whose ability of coverage of the economic phenomena and processes, as well as of the patrimony existence in analytical and synthetic information, can serve to the characterization of the position of the company, including to the environment, through recording the material and financial changes with these ones. The stock analyse is possible through the elaboration of the accounting information, able to give in a synthetic manner the image of funds immobilizations in stocks for production and for sale, and in an analytical manner the value of each type of stored up goods.

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