Cost Calculation In The Electrical Industry-Manufacture Large Electric Motors
AbstractAfter more than 20 years, as the productive economic entities argue that they implement the standard or normalized cost method, we see that economic practice, as applicable electrical industry, still persist method commands. In fact, we see a truncated application of the standard or normalized method , meaning that in the pre-calculation stage, principles are used on a scientific substantiation of the expenses level and costs are used and just so. As the production process is underway, almost it is forgotten that the standard method has a well defined principles of operative follow-up of the of the costs, in order to identify causes that have generated adverse deviations and to establish responsibilities, for which recourse to the classical concept of collection, recording and processing accounting information in order to establish cost controls and cost carriers.
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Bibliographic InfoArticle provided by University of Craiova, Faculty of Economics and Business Administration in its journal Annals of Computational Economics.
Volume (Year): 3 (2011)
Issue (Month): 39 ()
cost; calculated methods; target costing; value chain; production.;
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