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Surse de date si informaţii utilizate în antecalculaţia costurilor

Author

Listed:
  • Braga, Viorina

    (Universitatea Spiru Haret, Facultatea de Finante si Banci)

Abstract

Procesul de antecalculaţie în sine este un proces complex, necesitând o serie de transferări de cheltuieli între diferitele sectoare de costuri si chiar articole de calculaţie, operaţii ce au drept scop individualizarea iniţială si apoi finală (prin repartizare) a tuturor cheltuielilor pe fiecare obiect de calculaţie. Scopul antecalculaţiei îl constituie calcularea anticipată a tuturor cheltuielilor de producţie si a costului unitar al produselor, pentru o producţie viitoare, calcule determinate pentru nivelul optim de activitate. Pentru realizarea acestui obiectiv se folosesc surse de informaţii atât interne cât si externe.

Suggested Citation

  • Braga, Viorina, 2010. "Surse de date si informaţii utilizate în antecalculaţia costurilor," Papers 2010/53, Osterreichish-Rumanischer Akademischer Verein.
    • Handle: RePEc:ris:sphedp:2010_053
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    More about this item

    Keywords

    antecalculatia costurilor; metode de antecalculaţie; surse de informaţii; caracteristicile informatiilor;
    All these keywords.

    JEL classification:

    • A11 - General Economics and Teaching - - General Economics - - - Role of Economics; Role of Economists

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