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The Impact of Depreciation on Costs

Author

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  • Mariana Radu

    (Valahia University of Targoviste, Romania)

Abstract

It is known that depreciation is calculated in financial accounting by regulated criteria, depending on a conventional fixed life. Excluding depreciation depending on units produced (applied to buildings and special construction of mines, salt mines, quarries) where it is calculated per unit based on the exploitable reserve of useful mineral substance, the other depreciation methods do not always lead to fair and justified calculation of production costs. In this paper I will show how to record depreciation expenses in management accounting in Romania, the influence of methods of depreciation on costs, which are the restatements that depreciation expenses should be subject to for an accurate determination of production costs.

Suggested Citation

  • Mariana Radu, 2013. "The Impact of Depreciation on Costs," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(1), pages 251-260.
    • Handle: RePEc:pet:annals:v:13:y:2013:i:1:p:
    as

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    File URL: http://www.upet.ro/annals/economics/pdf/2013/part1/Radu.pdf
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    References listed on IDEAS

    as
    1. Marinela-Daniela Manea & Elena Violeta Dragoi, 2010. "Depreciation Test of Fixed Assets – Necessity, Indices of Value Loss, Certainty and Frequency of Assessment Evaluation," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 15.
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      More about this item

      Keywords

      depreciation; expenses; costs; assets; restatement;
      All these keywords.

      JEL classification:

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

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