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

Author

Listed:
  • Viorel Å¢urcanu
  • Viorica Zaporojan

Abstract

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

Suggested Citation

  • Viorel Å¢urcanu & Viorica Zaporojan, 2008. "The Particularities Of Product Cost Calculation At The Enterprises With Seasonal Activity," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-6.
    • Handle: RePEc:alu:journl:v:1:y:2008:i:10:p:6
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    More about this item

    Keywords

    cost; calculation of cost; correlation coefficient; services of interdependent sections; distribution basis; and method of cost calculation.;
    All these keywords.

    JEL classification:

    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics

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