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The Particularities Of Product Cost Calculation At The Enterprises With Seasonal Activity

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  • Viorel Turcanu

    () (Academy of Economic Studies of Moldova,)

  • Viorica Zaporojan

    () (Academy of Economic Studies of Moldova,)

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    Abstract

    This article comprehends the problems of cost calculation at theenterprises with seasonal activity. The practical recommendations are based onorganizational and technological features corresponding to peculiarities of theseasonal production. Here we can mention: the creation and the accounting ofprovisions for certain types of costs for raw materials, for reparation of assets;calculation of depreciation of productive assets by the method of production using therecalculation of planned volume to factual volume of production; the reciprocalmethod using the proceeding of proper factual unit cost of the service department etc.

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    File URL: http://oeconomica.uab.ro/upload/lucrari/1020081/6.pdf
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    Bibliographic Info

    Article provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.

    Volume (Year): 1 (2008)
    Issue (Month): 10 ()
    Pages: 6

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    Handle: RePEc:alu:journl:v:1:y:2008:i:10:p:6

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    Related research

    Keywords: cost; calculation of cost; correlation coefficient; services of interdependentsections; distribution basis; and method of cost calculation.;

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