The particularities of the calculation and of the cost reduction in lignite production
In the market economy, the entities are, in an objective way, obliged to be preoccupied with the reduction of costs, taking into consideration the relationship of independence and indirect proportionality between the level of production costs and profit. The laws of competition oblige to the limitation of the waste channels, to the introduction of performant tehnological and tehnical solutions, to the systematic development of the work productivity. Because of this, we appreciated that is advisable that also in the extraction of lignite, we should determine a correct production cost, according to which should be possible the identification of the cost optimization possibilities. On the other hand, the effective cost of the lignite has a major importance because it represents the price which is registered in the accountancy, and, at the same time, through its size, concreted in stocks, it influences the total of the circulant actives and the net active, and the financial result of the exercise. These aspects can be arguments for the option of approaching this work’s theme, in which there are analised the following problems: the general structure and the particularities of the production cost in lignite extraction and the directions for the minimization of the effective production cost, including for the applying of the standard-cost method.
Volume (Year): 3 (2010)
Issue (Month): 38 (May)
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