Managerial Accounting Principles and Cost Calculation Used by Economic Entities in the Coal Mining Industry

Boca (Rakos) Ileana – Sorina () and Vatasoiu Cristian Ionel ()
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Boca (Rakos) Ileana – Sorina: „Valahia” University of Târgoviste
Vatasoiu Cristian Ionel: „Valahia” University of Târgoviste

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 1, 191-195

Abstract: Considering the specialized work in managerial accounting, this paper aims to show which cost calculation principles are actually applied in the coal mining industry today. The methodology used in this scientific approach is of qualitative nature, using the following methods: direct observation and interview.

Keywords: principles; management accounting; costing; coal mining industry (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:11:y:2011:i:1:p:191-195

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