COST CALCULATION METHODS IN MINING INDUSTRY

Ion-Trifoi Gigi

Annales Universitatis Apulensis Series Oeconomica, 2006, vol. 1, issue 8, 14

Abstract: Financial accounting has the role of providing the necessary information for the drawing up of financial situations, offering to the internal and external users of the enterprise data regarding its financial standing. Unlike financial accounting, administration accounting seeks to offer an analytical image concerning the internal products of the enterprise that create quantitative and qualitative changes in the shareholders' estate trusted to the managers for an efficient admnistration. The enforcement of a calculation method in the mining industry has to take into account its integration into the field of the mining enterprise and the accomplishment of the requirements of a modern informational cost system, able to answer at any time to the continuous pressure exerted by the external factors of the enterprise.

Keywords: adminnistration accounting; calculation methods; mining industry. (search for similar items in EconPapers)
JEL-codes: D24 M41 (search for similar items in EconPapers)
Date: 2006
References: Add references at CitEc
Citations:

Downloads: (external link)
http://oeconomica.uab.ro/upload/lucrari/820061/14.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:1:y:2006:i:8:p:14

Access Statistics for this article

More articles in Annales Universitatis Apulensis Series Oeconomica from Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia
Bibliographic data for series maintained by Dan-Constantin Danuletiu ().