CALCULATION METHODS USED IN THE DAIRY INDUSTRY

Cristiana Bogdanoiu

Annals of University of Craiova - Economic Sciences Series, 2012, vol. 2, issue 40, 197-203

Abstract: An important stage in the production process of the enterprise in food manufacturing milk after setting object and unit calculation is the identification of processes that can be used to collect production costs in ways and places categories of expenditure and their distribution on the final cost carriers (finished) obtained from respective places of costs as well as unit cost calculation. By fulfilling the ultimate goal for which they are used, the calculation of unit cost, calculation methods serve as tools of business management. Taking into account the technological process, costing method used by economic entities in the food industry for the manufacture of dairy products is one of the traditional type, ie phase method.

Keywords: methods; phase method; standard cost method; calculation unit; production cost; calculation phase (search for similar items in EconPapers)
JEL-codes: M11 M41 Q1 (search for similar items in EconPapers)
Date: 2012
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://feaa.ucv.ro/AUCSSE/0040v2-024.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:aio:aucsse:v:2:y:2012:i:40:p:197-203

Access Statistics for this article

Annals of University of Craiova - Economic Sciences Series is currently edited by Sorinel Domnisoru

More articles in Annals of University of Craiova - Economic Sciences Series from University of Craiova, Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Anca Bandoi ( this e-mail address is bad, please contact ).