文章基本信息

标题：OVERVIEW ON A NEW MODEL OF CALCULATION OF COSTRILOR IN MINING INDUSTRY
本地全文：下载
作者：DINA IONELA-CLAUDIA
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2015
卷号：2
期号：1
页码：161-167
语种：English
出版社：Academica Brâncuşi
摘要：The methods of calculation used in the coal mining industry entities (global and per-phase),non-postoperative,and also as the main drawback of applying their lack of foresight and readiness.This makes the information in connection with the production process do not reach decision makers in time for them to take the most appropriate decision,on the one hand,and on the other hand,do not have the prospect of future development of the production process,so management accounting does not fulfill its role of managerial accounting.In this vision,I propose the establishment of management of the production process that uses as its objective "the cost".Target calculation system is expected to be made up of a set of methods,techniques and means with which to accurately predict and programme production costs,to calculate the cost of an hour of activity,to register and to consider pre-emptive,operative and post operative expenses compared to the deviations of their standard or normed and,on this basisto determine the actual cost of production at the end of each cycle of activity.
关键词：cost;managerial accounting;cost calculation;coal mining industry