METHODS OF CALCULATING THE COSTS IN THE ROMANIAN MINING ENTERPRISES

Ion Gigi Trifoi and Partenie Dumbrava

GAZDÁLKODÁS: Scientific Journal on Agricultural Economics, 2007, vol. 51, issue Special Edition 19, 7

Abstract: 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 sectors, we will take into account: the number of departments and workshops in the enterprise, their size, the necessary production and responsability centers, as well as the informational needs regarding the expenses of the technical-productive departments of the enterprise according to the manufactured production. According to the pursued objectives, calculation methods can be grouped into two categories - calculation methods with a single objective and determining the unitary cost: the phase method, the order method, G.P. method, the global method; - the calculation method that follow and other objectives necessary to the management of costs: the direct-costing method, the normal cost method, T.H.M method, pre-cost method. 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: Financial Economics; Resource/Energy Economics and Policy (search for similar items in EconPapers)
Date: 2007
References: Add references at CitEc
Citations:

Downloads: (external link)
https://ageconsearch.umn.edu/record/58908/files/Tr ... 2007_19ksz_67_73.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:ags:gazdal:58908

DOI: 10.22004/ag.econ.58908

Access Statistics for this article

More articles in GAZDÁLKODÁS: Scientific Journal on Agricultural Economics from Karoly Robert University College Contact information at EDIRC.
Bibliographic data for series maintained by AgEcon Search ().