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METHODS OF CALCULATING THE COSTS IN THE ROMANIAN MINING ENTERPRISES AgEcon
Trifoi, Ion Gigi; Dumbrava, Partenie.
Determining the cost-bearers takes place according to the physical form of the production and the requirements of the calculation method. In this sense, we could choose between the synthetic calculation methods using a single expense-bearer and analytical calculation methods implying the utilization of two or more expense-bearers and able to provide several necessary information for the economic-financial analysis of the enterprise in the purpose of fundamentinf economic decisions to be made by the operative leadership of the enterprise. As stated above, we can also mention the expenditure sectors that serve the analytical character of programming and of following the expenses related to the production capacity of the enterprise. At determining expenses...
Tipo: Journal Article Palavras-chave: Costs; Methods; Direct costs; Gross contribution; THM; Financial Economics; Resource /Energy Economics and Policy.
Ano: 2007 URL: http://purl.umn.edu/58908
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