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Calculation Methods Used In The Dairy Industry

Author

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  • Cristiana Bogdanoiu

    (University of Craiova Faculty of Economics and Business Administration)

Abstract

An important stage in the production process of the enterprise in food manufacturing milk after setting object and unit calculation is the identification of processes that can be used to collect production costs in ways and places categories of expenditure and their distribution on the final cost carriers (finished) obtained from respective places of costs as well as unit cost calculation. By fulfilling the ultimate goal for which they are used, the calculation of unit cost, calculation methods serve as tools of business management. Taking into account the technological process, costing method used by economic entities in the food industry for the manufacture of dairy products is one of the traditional type, ie phase method.

Suggested Citation

  • Cristiana Bogdanoiu, 2012. "Calculation Methods Used In The Dairy Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 197-203.
    • Handle: RePEc:aio:aucsse:v:2:y:2012:i:40:p:197-203
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    File URL: http://feaa.ucv.ro/AUCSSE/0040v2-024.pdf
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    More about this item

    Keywords

    methods; phase method; standard cost method; calculation unit; production cost; calculation phase;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management
    • Q1 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture

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