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Particularities of Cost Calculation in Services

Author

Listed:
  • Lenghel Radu Dorin

    („Dimitrie-Cantemir” Christian University, Faculty of Economic Sciences Cluj-Napoca)

Abstract

Management accounting in services is organized by the administrator of the legal person either by using specific accounts or by the development of accounts from financial accounting, or with the aid of his own technical operational records. The list of management accounts is adjusted depending on the purposes aimed at, which are: the highlighting of the cost flow, the determination of costs relating to services, the determination of revenues and of results depending on the activity which generates them, the performance of forecasts, etc.

Suggested Citation

  • Lenghel Radu Dorin, 2012. "Particularities of Cost Calculation in Services," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1193-1198, Decembre.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:2:p:1193-1198
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    File URL: http://stec.univ-ovidius.ro/html/anale/ENG/cuprins%20rezumate/volum2012p2v2.pdf
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    More about this item

    Keywords

    cost calculation; actual cost of services; the management accounts system in services; on-balance sheet approach; off-balance sheet approach;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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