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The Efficiency Of Calculating The Costs Through Order Method In The Furniture Industry - Case Study

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  • Radu MARGINEAN

Abstract

Furniture industry represents the most efficient and profitable form of superior capitalization of wood, having the greatest added value in the wood processing industry. In this paper we make a motion for presenting the method of calculating costs per order and its positioning as compared to other methods of managing the costs, as well as applying the method in a big entity in wood industry in Romania. The case study presents entirely the appliance of the method of calculating costs per order and aims to conclude its efficiency in the costs\' management process in the Romanian wood industry. We opine that despite the fact that the method of calculating costs per order is a classical one, having certain assumed limits it has a special utility in the sector due to the activity\'s specifics of furniture manufacturing. By applying the method per order in the wood industry from Romania, a good run-down and integration is made concerning the expenses incurred by manufacturing, as well as their reflection in a trusty way in the managerial accounting.

Suggested Citation

  • Radu MARGINEAN, 2019. "The Efficiency Of Calculating The Costs Through Order Method In The Furniture Industry - Case Study," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(21), pages 1-2.
    • Handle: RePEc:alu:journl:v:1:y:2019:i:21:p:2
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    File URL: http://oeconomica.uab.ro/upload/lucrari/2120191/02.pdf
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    References listed on IDEAS

    as
    1. Radu Mărginean, 2013. "THE COST MANAGEMENT BY APPLYING THE STANDARD COSTING METHOD IN THE FURNITURE INDUSTRY-Case study," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 97-105, June.
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    1. Radu MĂRGINEAN & Delia Corina MIHĂLȚAN, 2020. "Perfecting Management Accounting In The Furniture Industry Through The Abc Method," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(22), pages 1-2.

    More about this item

    Keywords

    furniture industry; managerial accounting; accounting cost; accounting; case study;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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