Some Considerations Over the Simplification of Costs Calculation for Small and Medium-Size Entities

Lenghel Radu Dorin ()
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Lenghel Radu Dorin: Faculty of Economical Sciences Cluj-Napoca, Finance and Accountancy Department, Christian University “Dimitrie Cantemir” Bucharest

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 1, 1502-1507

Abstract: However small and medium companies can easily use the extra accounting method, which is based on a table, where the production cost components are found. Nevertheless, small and middle-size entities can easily use the off balance sheet method, which has at its base a table in which are found the components of the production costs. Using the accounts from the new class is not mandatory; the costs calculation can be made in off balance sheet, with the help of Excel tables or with the help of cumulative documents.

Keywords: cost calculation; classification of costs; distribution of indirect expenses; rational charge; off balance sheet method. (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2012
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