OVERVIEW ON A NEW MODEL OF CALCULATION OF COSTRILOR IN MINING INDUSTRY

Dina Ionela-Claudia
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Dina Ionela-Claudia: "CONSTANTIN BRANCUSI" UNIVERSITY OF TARGU-JIU, ROMANIA

Annals - Economy Series, 2015, vol. 1II, 161-167

Abstract: The methods of calculation used in the coal mining industry entities (global and per-phase), non-postoperative, and also as the main drawback of applying their lack of foresight and readiness. This makes the information in connection with the production process do not reach decision makers in time for them to take the most appropriate decision, on the one hand, and on the other hand, do not have the prospect of future development of the production process, so management accounting does not fulfill its role of managerial accounting. In this vision, I propose the establishment of management of the production process that uses as its objective "the cost". Target calculation system is expected to be made up of a set of methods, techniques and means with which to accurately predict and programme production costs, to calculate the cost of an hour of activity, to register and to consider pre-emptive, operative and post operative expenses compared to the deviations of their standard or normed and, on this basisto determine the actual cost of production at the end of each cycle of activity.

Keywords: cost; managerial accounting; cost calculation; coal mining industry (search for similar items in EconPapers)
Date: 2015
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