The Specifics of Accounting in the Furniture Industry

AuthorAndreea Popa
European Integration - Realities and Perspectives. Proceedings 2017
The Specifics of Accounting in the Furniture Industry
Andreea Popa1
Abstract: My work will include elements of particularity in the financial accounting activity in the case of a
business in the mobile industry. We will consider the co mplexity of the production activity, the relationship
with third parties and the corresponding taxation elements.
Keywords: manufacturing; contracts; technology; management
SC MARCEL PROD S.R.L. was established on January 20, 1994, according to Law 31/16.11.1990
and has as main activity the production of furniture, code CAEN 3614 - Production of other types
of furniture
The company began its activity in 1994, manufacturing various types of furniture, namely living rooms,
bedrooms, kitchens, and having acquired over the years several complete lines for making as many
furniture products and as diversified as possible. He also acquired technological lines for the production
of medium and high-grade raw materials.
In 1994, after a tender, he won a space that he endowed with modern technology and currently operates.
Products marketed by S.C. MARCEL PROD S.R.L. Is addressed to both legal and physical persons.
The company carries out its activity on the basis of a sales contract concluded with the beneficiary. The
contracts stipulate firmly the assortments, quantities and quality of the products, the terms and modalities
of delivery, the terms and modalities of payment. Depending on these elements, the purchase contracts
with the producers are made, and where necessary with the suppliers of necessary services: transport,
goods insurance.
The Company's Development Plan on the Domestic and Foreign Markets
The main strategic objectives of S.C. MARCEL PROD S.R.L. For the years to come, we are improving
the competitive position of the company by launching our own MARCEL PROD brand and its
promotion both on the domestic and the foreign market in the future, increasing the competitiveness of
the products made to the technological and professional standards of the European Union, improving
the labor productivity through continuous assimilation New manufacturing technologies, creating a
global brand image. To achieve these goals, S.C. MARCEL PROD S.R.L. Is considering a large
1 Student, Faculty of Economic Sciences, Danub ius University, Romania, Address: 3 Blvd Galati, Galati 800654, Romania,
Tel.: +40.372.361.251, Corresponding author:

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