The Opportunity and Specificity of Accounting Information Related to the Entry of Stocks Into the Management of Entities From Coal Extraction

Magdalena Mihai, Constantin Staicu and Anca Ciumag
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Anca Ciumag: "Dimitrie Cantemir" Christian University

Knowledge Horizons - Economics, 2010, vol. 2, issue 2, 106-117

Abstract: In order to prepare this work, we considered the particular importance of accounting information in the process to performable management of ensuring operations of stocks necessary to normal development of production from coal extraction, and also of those designed to the purchase of own finished goods by third parties. On the other side, it was considered as being appropriate the highlighting of the way in which accounting information mentioned is influenced by the complexity and specificity of entry operations in management of consumables and own finished goods that, mainly, refer to: the organization of an adequate flow in order to enter into the management, the optimization of stocks on types of goods and costs that they produce, the satisfaction of distribution on destinations, rigorous implementation of accounting policies and the attenuation of internal risks related to the stocks etc. The aspects mentioned are approached in terms of increasing the credibility of accounting information, so it will be used, without reservation, to the adoption of the best management decisions regarding the stocks.

Keywords: Accounting information; major accounting objectives; stocks specific for coal extraction; delivery with consumables; entries of own finished goods (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2010
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