Pierderi tehnologice înregistrate în procesul de producţie. Aspecte contabile şi fiscale
Technological losses recorded in the production process. Accounting and tax issues

Summary/Abstract: Technological losses are often encountered in the production process, having an important fiscal impact on the activity of factories, both from the perspective of profit tax and from the perspective of value added tax. Given the current economic context, reducing costs as well as technological losses can attract significant competitive advantages, so reducing technological losses is one of the central concerns in the field of production. In this article we propose, on the one hand, to clarify the concept of technological losses and, on the other hand, to analyse the accounting and tax treatment of this type of losses.

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