Particularities of Cost Calculation in Services

Lenghel Radu Dorin ()
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Lenghel Radu Dorin: „Dimitrie-Cantemir” Christian University, Faculty of Economic Sciences Cluj-Napoca

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 2, 1193-1198

Abstract: Management accounting in services is organized by the administrator of the legal person either by using specific accounts or by the development of accounts from financial accounting, or with the aid of his own technical operational records. The list of management accounts is adjusted depending on the purposes aimed at, which are: the highlighting of the cost flow, the determination of costs relating to services, the determination of revenues and of results depending on the activity which generates them, the performance of forecasts, etc.

Keywords: cost calculation; actual cost of services; the management accounts system in services; on-balance sheet approach; off-balance sheet approach (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2012
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