THEORETICAL FOUNDATIONS OF ACCOUNTING FOR FINISHED GOODS: INTERNATIONAL AND NATIONAL ASPECTS
Keywords:
Pharmaceuticals, medicinal products, finished goods, international standards, national standards, inventory, stocks.Abstract
This article presents the characteristics of the production of finished pharmaceutical products, their theoretical foundations, similarities and differences based on international and national standards, shortcomings in their production, as well as recommendations for improving the economic efficiency of enterprises operating in this field.
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