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Perfecting The Methodology For Elaborating The Budgets Of Indirect Expenditures; Calculating And Analyzing The Deviations From Standards In The Romanian Charcoal Mining Industry

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  • Ioan Constantin Dima

    ("Valahia" University of Targoviste)

  • Mariana Man

    (Universitatea din Petrosani)

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    Abstract

    Companies’ activity should permanently be carried on according to the balance relation between incomes and expenditures. Nowadays, when dealing the worldwide economic crisis, companies do not manage to maintain such a balance; the expenditures determined by manufactured production overpass the incomes resulting after selling the production. Such things happen even when certain fields are subsidized by the State budget. Under such circumstances, the problem that managers have to face is that of finding out certain methods that allow them to size and control the previously mentioned balance relation. With these in view, we consider that the budget can become a matching tool and especially an improvement device of the relation between expenditures and incomes; costs budgeting becomes a systematic economic practice that implies the carrying out of a formal process of allocating financial resources with a view of achieving the goals formulated for the following period.

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    Bibliographic Info

    Article provided by Czestochowa Technical University, Department of Management in its journal Polish Journal of Management Studies.

    Volume (Year): 1 (2010)
    Issue (Month): 1 (May)
    Pages: 148-158

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    Handle: RePEc:pcz:journl:v:1:y:2010:i:1:p:148-158

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    Web page: http://www.pjms.zim.pcz.pl/edi/
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    Related research

    Keywords: indirect production expenditures; standard expenditures; fixed expenditures; variable expenditures; mixed expenditures; the budget of indirect production expenditures; amount deviation; capacity deviation; and efficiency deviation;

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