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1. COST ACCOUNTING METHODS IN THE PHARMACEUTICAL INDUSTRY — 30 October 2025
Authors: • Marius Daniel SISU, email: marius.sisu@hpps-consulting.com, Afiliation: University Valahia of Târgoviște, Romania • Emilia VASILE, email: rector@univath.ro, Afiliation: Athenaeum University, Bucharest, Romania
Abstract: The pharmaceutical industry operates in a complex and highly regulated environment where cost accounting plays a pivotal role in ensuring both operatiNo 71 - Supplement May 2025 > COST ACCOUNTING METHODS IN THE PHARMACEUTICAL INDUSTRY