IDEAS home Printed from https://ideas.repec.org/a/cbu/jrnlec/y2015v1iip161-167.html
   My bibliography  Save this article

Overview On A New Model Of Calculation Of Costrilor In Mining Industry

Author

Listed:
  • DINA IONELA-CLAUDIA

    ("CONSTANTIN BRANCUSI" UNIVERSITY OF TARGU-JIU, ROMANIA)

Abstract

The methods of calculation used in the coal mining industry entities (global and per-phase), non-postoperative, and also as the main drawback of applying their lack of foresight and readiness. This makes the information in connection with the production process do not reach decision makers in time for them to take the most appropriate decision, on the one hand, and on the other hand, do not have the prospect of future development of the production process, so management accounting does not fulfill its role of managerial accounting. In this vision, I propose the establishment of management of the production process that uses as its objective "the cost". Target calculation system is expected to be made up of a set of methods, techniques and means with which to accurately predict and programme production costs, to calculate the cost of an hour of activity, to register and to consider pre-emptive, operative and post operative expenses compared to the deviations of their standard or normed and, on this basisto determine the actual cost of production at the end of each cycle of activity.

Suggested Citation

  • Dina Ionela-Claudia, 2015. "Overview On A New Model Of Calculation Of Costrilor In Mining Industry," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 161-167, February.
  • Handle: RePEc:cbu:jrnlec:y:2015:v:1ii:p:161-167
    as

    Download full text from publisher

    File URL: http://www.utgjiu.ro/revista/ec/pdf/2015-01.Volumul%202/25_Dina%20I.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Ionela-Claudia DINA, 2012. "Management Accounting, An Important Source Of Information For The Decisional Process In The Coal Mining Industry," The USV Annals of Economics and Public Administration, Stefan cel Mare University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 12(2(16)), pages 184-191, December.
    2. Ecobici Nicolae & Dina Ionela-Claudia & Busan Gabriela, 2014. "Use Of The Information System Costs Under Management Process," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 199-203, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.

      Corrections

      All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cbu:jrnlec:y:2015:v:1ii:p:161-167. See general information about how to correct material in RePEc.

      If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

      If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

      If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

      For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ecobici Nicolae (email available below). General contact details of provider: https://edirc.repec.org/data/fetgjro.html .

      Please note that corrections may take a couple of weeks to filter through the various RePEc services.

      IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.