Organization of Management Accounting and Cost Calculation of Mining in Jiu Valley

Ileana-Sorina Boca (Rakos) ()
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Ileana-Sorina Boca (Rakos): “Valahia” University of Târgoviște, Romania

Annals of the University of Petrosani, Economics, 2011, vol. 11, issue 2, 41-54

Abstract: The scientific approach taken, due to the fact that a nationally more acute problem arises regarding mining restructuring, namely the closure of uneconomic mines, in this paper I want to report my finding on how management accounting is organized and which is the costing method currently applied by the seven mines in the Jiu Valley, which are currently functional, as well as to identify their limitations and advantages for improving them and identifying financial and economic solutions, demonstrating that in fact these are viable economic entities.

Keywords: management accounting; costing; coal mining industry; mining; viable (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:11:y:2011:i:2:p:41-54

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