文章基本信息

标题：HYPOTHETICAL STUDY ON CALCULATION OF COSTS BY THE METHOD OF CALCULATION BY PHASES
本地全文：下载
作者：BUȘAN GABRIELA ; CHIRTOC IRINA-ELENA
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2019
期号：2
页码：50-60
语种：English
出版社：Academica Brâncuşi
摘要：The paper presents a hypothetical study on the calculation of costs by the method of calculation by phases and the way of organizing the management accounting in relation to the financial accounting of an economic entity having mass production;this method being common in enterprises of the metallic clothing industry.In the management accounting,by the method of calculation by phases,the types of products and the phases through which they pass until they become finished products are studied.In the paper are analyzed two products,namely: iron alloy and fixed tables,and how the direct and indirect expenses related to all materials,materials and other expenditures are divided and then accumulated in two phases of production,respectively phase 1 and phase 2.The main research methods used in the study were documentation and analysis.
关键词：cost calculations;calculation phases;direct costs;indirect costs