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Particularities Of Organizing Management Accounting In The Case Of Coal Extraction Units

Author

Listed:
  • DINA IONELA-CLAUDIA

    (Constantin Brâncuși University of Târgu Jiu)

Abstract

Given that the organization of accounting at the level of any economic unit, as well as that of coal mining units, is based mainly on the specific activity and on the necessities of each proper unit, the current paper aims at analyzing the manner of organizing managerial accountability at the level of the coal extraction societies staring from a succinct presentation of the particularities of the process of production and continuing with analyzing the actual method of cost calculation.

Suggested Citation

  • Dina Ionela-Claudia, 2013. "Particularities Of Organizing Management Accounting In The Case Of Coal Extraction Units," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 116-123, February.
  • Handle: RePEc:cbu:jrnlec:y:2013:v:1:p:116-123
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    References listed on IDEAS

    as
    1. Lucia PALIU-POPA, 2009. "Economy globalization and internationalization of business," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 211-222, December.
    2. Lucia PALIU-POPA, 2012. "The impact of Romania’s accession to the European Union on the accounting and tax information," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 68-75, May.
    Full references (including those not matched with items on IDEAS)

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