IDEAS home Printed from https://ideas.repec.org/a/cbu/jrnlec/y2015v1ip236-244.html
   My bibliography  Save this article

Development The General Budget Costs At An Enterprise Of Exploitation Of Mineral Resources In The Coal

Author

Listed:
  • DINA IONELA CLAUDIA

    (UNIVERSITATEA CONSTANTIN BRANCUSI DIN TARGU JIU)

Abstract

Considering the fact that the goal of any enterprise, and those that operate in the field of extracting coal, mineral resources aims at maintaining balance relationship between revenue and expenditure, the problem faced by the management of the companies is finding those methods which allow the sizing and control of this type of relationship. For this purpose it shall draw up a document of financial forecasting, namely "the budget of revenue and expenditure", emerged as "an instrument of harmonization and improvement of the relationship between revenue and expenditure", which due to its mining over a specific period of time, usually one year and broken down by quarters, financial revenue and expenditure, thus ensuring steady financial relationship. In the present work we, as starting from general considerations realiarea the budget, to introduce a new model of its întrocmirea taking into account the secificitatea of coal mining of ore extraction.

Suggested Citation

  • Dina Ionela Claudia, 2015. "Development The General Budget Costs At An Enterprise Of Exploitation Of Mineral Resources In The Coal," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 236-244, January.
    • Handle: RePEc:cbu:jrnlec:y:2015:v:1i:p:236-244
    as

    Download full text from publisher

    File URL: http://www.utgjiu.ro/revista/ec/pdf/2015-01.Volumul%201/35_Dina%20Claudia.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Paliu - Popa Lucia & Dina Ionela-Claudia, 2011. "Basic Problems Concerning Budgeting in Coal Extraction Units," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1583-1587, May.
    2. Paliu -Popa Lucia, 2013. "Accounting, An Essential Component Of The Information System," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 66-73, February.
    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.
    1. Paliu Popa Lucia & Cosneanu Lavinia, 2016. "The Impact Of Renewable Energy Subvention On The Captive Consumer," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 5, pages 39-44, October.
    2. Paliu Popa Lucia, 2016. "Legislative Accounting And Fiscal Non-Conformities," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 38-40, December.
    3. Paliu – Popa Lucia & Cosneanu Lavinia, 2015. "Deferred Taxes Generated By The Capitalized Interests In The Amount Of The Fix Assets In The Context Of Meeting The Principle Of Prudency," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 217-221, August.
    4. Dina Ionela Claudia & Marica Valeria & Blendea Marian, 2013. "Accounting And Fiscal Treatments Specific For The Lending Of Population Through Pawnshops," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 111-115, August.
    5. Marian TAICU, 2014. "Prospects Of Management Accounting And Cost Calculation," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 13(2), pages 66-77.
    6. Paliu – Popa Lucia & Cosneanu Lavinia, 2021. "Accounting Methodology Specific To Operational Leasing For Lessee From A National And International Perspective," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 42-48, April.
    7. Paliu – Popa Lucia & Cosneanu Lavinia, 2015. "Relevance Of The Accounting Information Concerning The Tax Losses In Establishing The Deferred Tax," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 35-38, August.

    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:1i:p:236-244. 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.