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Cost Calculation Methods In Mining Industry

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  • Ion-Trifoi Gigi

Abstract

Financial accounting has the role of providing the necessary information for the drawing up of financial situations, offering to the internal and external users of the enterprise data regarding its financial standing. Unlike financial accounting, administration accounting seeks to offer an analytical image concerning the internal products of the enterprise that create quantitative and qualitative changes in the shareholders' estate trusted to the managers for an efficient admnistration. The enforcement of a calculation method in the mining industry has to take into account its integration into the field of the mining enterprise and the accomplishment of the requirements of a modern informational cost system, able to answer at any time to the continuous pressure exerted by the external factors of the enterprise.

Suggested Citation

  • Ion-Trifoi Gigi, 2006. "Cost Calculation Methods In Mining Industry," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(8), pages 1-14.
    • Handle: RePEc:alu:journl:v:1:y:2006:i:8:p:14
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    More about this item

    Keywords

    adminnistration accounting; calculation methods; mining industry.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity

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