{"id":18236,"date":"2022-07-22T08:04:29","date_gmt":"2022-07-22T06:04:29","guid":{"rendered":"https:\/\/startco.ro\/blog\/?p=18236"},"modified":"2026-09-25T17:25:35","modified_gmt":"2026-09-25T14:25:35","slug":"ce-este-contabilitatea-de-gestiune","status":"publish","type":"post","link":"https:\/\/startco.ro\/blog\/ce-este-contabilitatea-de-gestiune\/","title":{"rendered":"Contabilitatea de gestiune: ce este, cine o \u021bine \u0219i cui i se aplic\u0103"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Contabilitatea are un rol foarte important \u00een orice afacere, pentru c\u0103 ofer\u0103 informa\u021bii esen\u021biale pentru fiecare decizie de business pe care vrei s\u0103 o iei. Nu po\u021bi avea un business func\u021bional \u0219i s\u0103n\u0103tos f\u0103r\u0103 o eviden\u021b\u0103 contabil\u0103 riguroas\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Iar atunci c\u00e2nd vrei o imagine complet\u0103, ai nevoie at\u00e2t de contabilitatea financiar\u0103, c\u00e2t \u0219i de rapoartele contabilit\u0103\u021bii de gestiune. Cite\u0219te \u00een continuare \u0219i afl\u0103 ce este contabilitatea de gestiune, cine trebuie s\u0103 o \u021bin\u0103, ce rol are \u00een deciziile de business \u0219i prin ce difer\u0103 de contabilitatea financiar\u0103.<\/p>\n\n\n\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Cuprins<\/h2><ul><li><a href=\"#h-ce-este-contabilitatea-de-gestiune\" data-level=\"2\">Ce este contabilitatea de gestiune?<\/a><\/li><li><a href=\"#h-care-e-rolul-contabilita\u021bii-de-gestiune\" data-level=\"2\">Care e rolul contabilit\u0103\u021bii de gestiune?<\/a><\/li><li><a href=\"#h-cine-trebuie-sa-\u021bina-contabilitatea-de-gestiune\" data-level=\"2\">Cine trebuie s\u0103 \u021bin\u0103 contabilitatea de gestiune?<\/a><\/li><li><a href=\"#h-cine-organizeaza-contabilitatea-de-gestiune\" data-level=\"2\">Cine organizeaz\u0103 contabilitatea de gestiune?<\/a><\/li><li><a href=\"#h-trebuie-sa-\u021bii-contabilitate-de-gestiune-pentru-firma-sau-pfa-ul-tau\" data-level=\"2\">Trebuie s\u0103 \u021bii contabilitate de gestiune pentru firma sau PFA-ul t\u0103u?<\/a><\/li><li><a href=\"#h-contabilitatea-financiara-vs-contabilitatea-de-gestiune\" data-level=\"2\">Contabilitatea financiar\u0103 vs. contabilitatea de gestiune<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 id=\"h-ce-este-contabilitatea-de-gestiune\" class=\"wp-block-heading\">Ce este contabilitatea de gestiune?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Contabilitatea de gestiune e <strong>imaginea contabil\u0103 a func\u021bion\u0103rii unei firme sau organiza\u021bii<\/strong>. Descrie modul \u00een care sunt utilizate resursele, ce efect are utilizarea lor \u0219i ofer\u0103 un model economic care <strong>te ajut\u0103 sa iei decizii de business mai bune<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen practic\u0103, dac\u0103 <a href=\"https:\/\/startco.ro\/blog\/reguli-in-contabilitatea-unei-firme\/\" target=\"_blank\" rel=\"noreferrer noopener\">contabilitatea financiar\u0103<\/a> ofer\u0103 informa\u021bii utile \u00een exterior (ANAF, impozitare, ac\u021bionari, dividende, b\u0103nci, creditare), contabilitatea de gestiune ofer\u0103 informa\u021bii pentru managementul companiei, care s\u0103 fundamenteze deciziile de business.<\/p>\n\n\n\n<h2 id=\"h-care-e-rolul-contabilita\u021bii-de-gestiune\" class=\"wp-block-heading\">Care e rolul contabilit\u0103\u021bii de gestiune?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Contabilitatea de gestiune furnizeaz\u0103 informa\u021biile despre gestiunea intern\u0103 a firmei \u0219i eficien\u021ba folosirii resurselor. Asta \u00eenseamn\u0103 c\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>determin\u0103 costurile prestabilite;<\/li>\n\n\n\n<li>verific\u0103 \u00eenregistrarea cheltuielilor din activitatea de produc\u021bie, executarea de lucr\u0103ri \u0219i prest\u0103ri servicii;<\/li>\n\n\n\n<li>determin\u0103 costul efectiv de produc\u021bie;<\/li>\n\n\n\n<li>stabile\u0219te abaterile dintre costul prestabilit \u0219i costul efectiv;<\/li>\n\n\n\n<li>genereaz\u0103 date pentru m\u0103surarea performan\u021belor pe sectoare, servicii, lucr\u0103ri \u0219i produse;<\/li>\n\n\n\n<li>genereaz\u0103 datele pentru elaborarea bugetelor \u0219i costurilor previzionale.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"h-cine-trebuie-sa-\u021bina-contabilitatea-de-gestiune\" class=\"wp-block-heading\">Cine trebuie s\u0103 \u021bin\u0103 contabilitatea de gestiune?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Conform legii (<a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/224183\" target=\"_blank\" rel=\"noreferrer noopener\">Legea contabilit\u0103\u021bii nr. 82\/1991<\/a> \u0219i <a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocumentAfis\/49002\" target=\"_blank\" rel=\"noreferrer noopener\">Ordinul 1826\/2003<\/a>), obliga\u021bia de a organiza contabilitatea proprie revine:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>SRL-urilor<\/li>\n\n\n\n<li>companiilor na\u021bionale<\/li>\n\n\n\n<li>regiilor autonome<\/li>\n\n\n\n<li>institutelor na\u021bionale de cercetare-dezvoltare<\/li>\n\n\n\n<li>societ\u0103\u021bilor cooperatiste<\/li>\n\n\n\n<li>altor persoane juridice<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>De re\u021binut<\/strong>: obliga\u021bia exist\u0103 pentru orice SRL, dar forma ei difer\u0103. Legea nu cere un sistem complex, ci unul potrivit activit\u0103\u021bii tale. La o firm\u0103 mic\u0103, poate fi simpl\u0103; la o fabric\u0103, e mult mai detaliat\u0103.<\/p>\n\n\n\n<h2 id=\"h-cine-organizeaza-contabilitatea-de-gestiune\" class=\"wp-block-heading\">Cine organizeaz\u0103 contabilitatea de gestiune?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Conform reglement\u0103rilor \u00een vigoare, <strong>r\u0103spunderea pentru organizarea \u0219i conducerea contabilit\u0103\u021bii de gestiune revine <\/strong><a href=\"https:\/\/startco.ro\/blog\/ce-este-administratorul-unui-srl-si-care-sunt-drepturile-si-responsabilitatile-sale\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>administratorului<\/strong> persoanei juridice<\/a> (sau altei persoane cu obliga\u021bia gestion\u0103rii), prin:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>folosirea unor conturi specifice din clasa 9<\/li>\n\n\n\n<li>dezvoltarea conturilor din contabilitatea financiar\u0103<\/li>\n\n\n\n<li>sau cu ajutorul eviden\u021bei tehnico-operative proprii<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen practic\u0103, asta nu \u00eenseamn\u0103 c\u0103 administratorul trebuie s\u0103 \u021bin\u0103 personal eviden\u021bele, ci doar c\u0103 r\u0103spunde legal de organizarea lor. Activitatea propriu-zis\u0103 e delegat\u0103 contabilului sau departamentului financiar, indiferent c\u0103 vorbim despre <a href=\"https:\/\/startco.ro\/blog\/contabilitatea-de-gestiune-pentru-productie\/\" target=\"_blank\" rel=\"noreferrer noopener\">gestiunea pentru produc\u021bie<\/a> sau despre <a href=\"https:\/\/startco.ro\/blog\/contabilitatea-de-gestiune-pentru-comert\/\" target=\"_blank\" rel=\"noreferrer noopener\">cea pentru comer\u021b<\/a>.<\/p>\n\n\n\n<h2 id=\"h-trebuie-sa-\u021bii-contabilitate-de-gestiune-pentru-firma-sau-pfa-ul-tau\" class=\"wp-block-heading\">Trebuie s\u0103 \u021bii contabilitate de gestiune pentru firma sau PFA-ul t\u0103u?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/startco.ro\/blog\/ce-trebuie-sa-stii-inainte-sa-infiintezi-un-pfa\/\" target=\"_blank\" rel=\"noreferrer noopener\">Dac\u0103 ai un PFA<\/a><\/strong>, \u00een general nu. PFA-ul \u021bine <a href=\"https:\/\/startco.ro\/blog\/contabilitate-pfa-ghid\/\" target=\"_blank\" rel=\"noreferrer noopener\">contabilitate \u00een partid\u0103 simpl\u0103<\/a> (Registrul jurnal de \u00eencas\u0103ri \u0219i pl\u0103\u021bi), f\u0103r\u0103 conturi din clasa 9 \u0219i f\u0103r\u0103 planul de conturi complet folosit la contabilitatea de gestiune.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/startco.ro\/blog\/ce-este-si-cine-conduce-un-srl\/\" target=\"_blank\" rel=\"noreferrer noopener\">Dac\u0103 ai un SRL<\/a><\/strong>, da, dar c\u00e2t de detaliat\u0103 e depinde de activitatea ta. La un SRL mic, f\u0103r\u0103 stocuri \u0219i f\u0103r\u0103 produc\u021bie proprie, contabilul poate urm\u0103ri costurile direct prin conturile din contabilitatea financiar\u0103, f\u0103r\u0103 un sistem separat, iar asta e tot o form\u0103 de contabilitate de gestiune.<strong>\u00a0<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Dac\u0103 ai produc\u021bie, execu\u021bi lucr\u0103ri, prestezi servicii cu costuri variabile de la un proiect la altul sau ai stocuri<\/strong>, contabilitatea de gestiune e foarte util\u0103 \u0219i, \u00een func\u021bie de complexitate, poate deveni obligatorie potrivit reglement\u0103rilor din domeniul t\u0103u. Ca s\u0103 verifici dac\u0103 ai nevoie de contabilitate de gestiune sau dac\u0103, \u00een cazul t\u0103u, e chiar obligatorie, cel mai util e s\u0103 discu\u021bi situa\u021bia ta concret\u0103 cu un contabil.<\/p>\n\n\n\n<h2 id=\"h-contabilitatea-financiara-vs-contabilitatea-de-gestiune\" class=\"wp-block-heading\">Contabilitatea financiar\u0103 vs. contabilitatea de gestiune<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Contabilitatea e format\u0103 din dou\u0103 componente distincte, dar interdependente: contabilitatea financiar\u0103, care ofer\u0103 imaginea firmei \u00een exterior, \u0219i contabilitatea de gestiune, care descrie procesele interne. Au obiective diferite, dar informa\u021biile trebuie s\u0103 se coreleze.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Contabilitatea financiar\u0103<\/strong> \u00eenregistreaz\u0103 fiecare tranzac\u021bie \u0219i determin\u0103 situa\u021bia patrimonial\u0103 a firmei. Pe baza situa\u021biilor financiare ob\u021binute se fundamenteaz\u0103 ac\u021biunile contabilit\u0103\u021bii de gestiune. La nivel tehnic, contabilitatea financiar\u0103 asigur\u0103 \u00eenregistrarea opera\u021biunilor financiare, comunicarea financiar\u0103 extern\u0103, verificarea pe baza ra\u021biunilor juridice \u0219i fiscale, furnizarea informa\u021biilor pentru sintezele macroeconomice \u0219i satisfacerea cerin\u021belor analizei financiare.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Contabilitatea de gestiune<\/strong> e baza informa\u021bional\u0103 a deciziilor manageriale. Preia o mare parte din datele colectate de contabilitatea financiar\u0103 \u0219i, pe baza lor determin\u0103 costurile, determin\u0103 rezultatele analitice, furnizeaz\u0103 informa\u021biile necesare bugetelor \u0219i conturilor previzionale, produce informa\u021biile pentru m\u0103surarea performan\u021bei pe produse \u0219i sectoare.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Indiferent c\u0103 ai un <a href=\"https:\/\/startco.ro\/blog\/ce-firma-va-fi-mai-avantajoasa-in-2024-srl-sau-pfa\/\" target=\"_blank\" rel=\"noreferrer noopener\">SRL sau un PFA<\/a>, asigur\u0103-te c\u0103 ai o eviden\u021b\u0103 contabil\u0103 corect\u0103. Deciziile importante de business ar trebui s\u0103 fie influen\u021bate \u0219i chiar fundamentate pe informa\u021bii contabile.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tocmai de aceea am creat <strong>Analiza afacerii<\/strong>, un instrument care \u00ee\u021bi arat\u0103 \u00een timp real performan\u021ba afacerii tale, ca s\u0103 po\u021bi lua mai u\u0219or decizii informate. <a href=\"https:\/\/startco.ro\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u00cel g\u0103se\u0219ti \u00een aplica\u021bia StartCo<\/a>, de unde \u00ee\u021bi po\u021bi gestiona afacerea 100% online, cu contabil acreditat CECCAR dedicat, facturare integrat\u0103 cu e-Factura \u0219i <a href=\"https:\/\/startco.ro\/contabilitate-srl\">contabilitate complet\u0103, lun\u0103 de lun\u0103<\/a>.<\/p>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1790345123821\"><strong class=\"schema-faq-question\"><strong>Ce risc dac\u0103 ar trebui s\u0103 \u021bin contabilitate de gestiune, dar nu o fac?<\/strong><\/strong> <p class=\"schema-faq-answer\">Legea nu prevede o amend\u0103 explicit pentru lipsa contabilit\u0103\u021bii de gestiune, dar ea face parte din obliga\u021bia de organizare a contabilit\u0103\u021bii, pentru care amenda poate ajunge de la 1.000 la 10.000 lei. Dincolo de risc, problema e practic\u0103: f\u0103r\u0103 ea, nu ai vizibilitate real\u0103 asupra costurilor pe produs, proiect sau serviciu, ceea ce duce la decizii de pre\u021b sau de investi\u021bie luate f\u0103r\u0103 cifre solide \u00een spate.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1790345141874\"><strong class=\"schema-faq-question\"><strong>Am nevoie de un contabil separat pentru contabilitatea de gestiune?<\/strong><\/strong> <p class=\"schema-faq-answer\">Depinde. Mul\u021bi contabili care se ocup\u0103 de contabilitatea financiar\u0103 pot organiza \u0219i partea de gestiune, mai ales la firme mici \u0219i mijlocii. La companii mari, cu produc\u021bie complex\u0103, vorbim deja despre un rol dedicat (controlor de gestiune), tocmai pentru c\u0103 volumul de informa\u021bii de urm\u0103rit e mult mai mare.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1790345159075\"><strong class=\"schema-faq-question\"><strong>Ce diferen\u021b\u0103 e \u00eentre contabilitate de gestiune \u0219i desc\u0103rcare de gestiune? Sunt acela\u0219i lucru?<\/strong><\/strong> <p class=\"schema-faq-answer\">Nu, de\u0219i cele dou\u0103 se confund\u0103 des. Contabilitatea de gestiune e sistemul mai larg, prin care urm\u0103re\u0219ti costurile \u0219i performan\u021ba intern\u0103, \u00een timp ce desc\u0103rcarea de gestiune e o opera\u021biune punctual\u0103, mult mai restr\u00e2ns\u0103: recunoa\u0219terea \u00een contabilitate a costului m\u0103rfii sau al materiei prime \u00een momentul \u00een care iese din stoc (de obicei la v\u00e2nzare), prin metode precum FIFO, LIFO sau cost mediu ponderat. Practic, desc\u0103rcarea de gestiune e una dintre opera\u021biunile care alimenteaz\u0103 datele contabilit\u0103\u021bii de gestiune.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1790345175173\"><strong class=\"schema-faq-question\"><strong>Ce fac dac\u0103, la inventar, stocul din contabilitate nu se potrive\u0219te cu stocul fizic din depozit sau magazin?<\/strong><\/strong> <p class=\"schema-faq-answer\">E o situa\u021bie des \u00eent\u00e2lnit\u0103, reglementat\u0103 prin normele de inventariere. Orice diferen\u021b\u0103 descoperit\u0103 la inventar trebuie explicat\u0103 de persoana responsabil\u0103 de gestiune \u0219i regularizat\u0103 \u00een contabilitate. Lipsurile (stoc fizic mai mic dec\u00e2t cel din eviden\u021b\u0103) se investigheaz\u0103. Dac\u0103 exist\u0103 un vinovat, bunurile lips\u0103 \u00eei sunt imputate la valoarea lor de \u00eenlocuire. Dac\u0103 nu, sunt \u00eenregistrate ca pierdere. Plusurile (stoc fizic mai mare) se \u00eenregistreaz\u0103 \u00een contabilitate ca intr\u0103ri \u00een stoc. O contabilitate de gestiune bine \u021binut\u0103 te ajut\u0103 s\u0103 prinzi din timp astfel de diferen\u021be, \u00eenainte s\u0103 se adune. Iar \u00een anumite condi\u021bii, lipsurile se pot compensa cu plusurile. De exemplu, c\u00e2nd e vorba de sortimente u\u0219or de confundat \u00eentre ele, aprobate \u00een prealabil pe o list\u0103 intern\u0103.<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Afl\u0103 ce este contabilitatea de gestiune, ce rol are, cine trebuie s\u0103 o \u021bin\u0103 \u0219i s\u0103 o organizeze \u0219i care sunt diferen\u021bele dintre contabilitatea financiar\u0103 \u0219i cea de gestiune.<\/p>\n","protected":false},"author":3,"featured_media":18237,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[373],"tags":[75,22,503,491],"class_list":["post-18236","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilitate-si-legislatie","tag-afacere","tag-antreprenor","tag-contabilitate-de-gestiune","tag-contabilitate-online"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.6 (Yoast SEO v28.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Ce este contabilitatea de gestiune \u0219i care este rolul ei?<\/title>\n<meta name=\"description\" content=\"Vezi ce e contabilitatea de gestiune, cine trebuie s\u0103 o \u021bin\u0103 \u0219i care sunt diferen\u021bele dintre contabilitatea financiar\u0103 \u0219i cea de gestiune.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/startco.ro\/blog\/ce-este-contabilitatea-de-gestiune\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contabilitatea de gestiune: ce este, cine o \u021bine \u0219i cui i se aplic\u0103\" \/>\n<meta property=\"og:description\" content=\"Vezi ce e contabilitatea de gestiune, cine trebuie s\u0103 o \u021bin\u0103 \u0219i care sunt diferen\u021bele dintre contabilitatea financiar\u0103 \u0219i cea de gestiune.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/startco.ro\/blog\/ce-este-contabilitatea-de-gestiune\/\" \/>\n<meta property=\"og:site_name\" content=\"StartCo\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/StartCo.ro\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-07-22T06:04:29+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-25T14:25:35+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/startco.ro\/blog\/wp-content\/uploads\/StartCo-3-72-min.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1640\" \/>\n\t<meta property=\"og:image:height\" content=\"924\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Viviana Popa\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@StartCo_ro\" \/>\n<meta name=\"twitter:site\" content=\"@StartCo_ro\" \/>\n<meta name=\"twitter:label1\" content=\"Scris de\" \/>\n\t<meta name=\"twitter:data1\" content=\"Viviana Popa\" \/>\n\t<meta name=\"twitter:label2\" content=\"Timp estimat pentru citire\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/startco.ro\\\/blog\\\/ce-este-contabilitatea-de-gestiune\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/startco.ro\\\/blog\\\/ce-este-contabilitatea-de-gestiune\\\/\"},\"author\":{\"name\":\"Viviana Popa\",\"@id\":\"https:\\\/\\\/startco.ro\\\/blog\\\/#\\\/schema\\\/person\\\/1bbe96e8a4b59db8234afc52bd99005c\"},\"headline\":\"Contabilitatea de gestiune: ce este, cine o \u021bine \u0219i cui i se aplic\u0103\",\"datePublished\":\"2022-07-22T06:04:29+00:00\",\"dateModified\":\"2026-09-25T14:25:35+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/startco.ro\\\/blog\\\/ce-este-contabilitatea-de-gestiune\\\/\"},\"wordCount\":1316,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/startco.ro\\\/blog\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/startco.ro\\\/blog\\\/ce-este-contabilitatea-de-gestiune\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/startco.ro\\\/blog\\\/wp-content\\\/uploads\\\/StartCo-3-72-min.png\",\"keywords\":[\"afacere\",\"antreprenor\",\"contabilitate de gestiune\",\"Contabilitate online\"],\"articleSection\":[\"Contabilitate &amp; 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