Economics at your fingertips  


Ion Ionescu, Daniel Goagä‚rä‚ and Oana Stä‚iculescu

Journal of Applied Economic Sciences, 2012, vol. 7, issue 2(20)/ Summer 2012, 123-130

Abstract: The purpose of the article is to present a way of organizing the management accounting so that it should admit calculation cost for each formed cost center and finally, to determine the obtained result by comparing costs with achieved revenues. From the current way of collecting costs analysis, it is found that RAT Craiova has a concept for organizing its own management accounting facilitated by automatic data processing, but without a clearly defined purpose. In order to calculate the cost of each established center, we presented the use of tariff-hour-vehicle calculation method recommended in RAT Craiova activity because: provides an advisedly allocation of indirect costs using allocation bases chosen by the principle of causality; involves allocating labor costs and other direct expenses in relation with a more equitable criterion, which is driven kilometres, allowing therefore more accurate determination of the transportation route cost and the participation level of each route to the profit. Also in the research, we presented an optimization model to the result obtained by RAT Craiova through the correlation of the variable and fixed costs with the volume of activity, namely the use of transmission capacity and price tickets.

Keywords: road transport; cost center; profit center; variable costs; fixed costs; the relation cost-volume-profit (search for similar items in EconPapers)
JEL-codes: C61 M41 M49 (search for similar items in EconPapers)
Date: 2012
References: View complete reference list from CitEc
Citations Track citations by RSS feed

Downloads: (external link) ... raD_StaiculescuO.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Access Statistics for this article

Journal of Applied Economic Sciences is currently edited by Laura Stefanescu

More articles in Journal of Applied Economic Sciences from Spiru Haret University, Faculty of Financial Management and Accounting Craiova Contact information at EDIRC.
Series data maintained by Laura Stefanescu ().

Page updated 2017-09-29
Handle: RePEc:ush:jaessh:v:7:y:2012:i:2(20)_summer2012:p:123