La rappresentazione contabile delle operazioni di gestione

[Autom. eng. transl.] Despite the extreme variety of companies and activities exercised by them, all management operations are attributable to a limited number of categories, within which there are common characteristics, such as to make their generalization possible. Once the phases of management and, therefore, the categories of operations attributable to them have been identified, it will be understood how they can be represented in terms of economic values. This chapter presents the fundamental management operations, which will then be explored in the next chapter.