Contabilitatea și analiza operațiunilor de comerț electronic – între platformă și curier
Accounting for and Analysing the E-Commerce Operations – between Platform and Courier
Author(s): Bogdan Cosmin GomoiSubject(s): Economy, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: e-commerce;supplier; platform; courier; client;
Summary/Abstract: In the context of the COVID-19 pandemic, considering the restrictions on the population’s free movement, e-commerce has become a real “lifeboat”, in a permanent development and evolution, acquiring extremely wide market niches. This article aims to briefly present the financial and accounting mechanism of e-commerce transactions for the entire related chain: supplier, platform, courier, client.
Journal: CECCAR Business Review
- Issue Year: 2/2021
- Issue No: 11
- Page Range: 17-25
- Page Count: 9
- Language: English, Romanian
