Views on the Method of Calculation of the Costs of Activities and Coordinates its Implementation

The production of goods and services by the entities producing, I assume a significant consumption of material resources and money to which they relate and in the calculations underlying the accounts. In this respect, a major role is the responsibility of the management accounting processing information on resource consumption, they recorded in their own filing system and calculated in basis of this information, the cost of goods and services. The role and importance of this indicator shall require it to be calculated with greater accuracy, at a level as close as possible to reality. This requirement is subject to the application in priority in management accounting, the most effective methods of calculation of costs, those that determine in the most truthful. Methods of calculation differ, in the main, in the light of the specific nature of the activity and profile production technology. The system for calculating the production enterprises being practised in Romania from base a small number of methods of calculation (method, method and methodology phases), all showing deficiencies with respect to the allocation of indirect costs and insufficiently accurate calculation of the cost. Companies in developed countries have economic and a tradition in the field of cost calculation with the application of advanced methods, one of which being the calculation of activity whose efficiency and deployment context are displayed in the following.