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)
|Contact details of provider:|| Postal: |
Phone: 004 0251 411317
Fax: 004 0251 411317
Web page: http://feaa.ucv.ro/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:aio:aucsse:v:3:y:2010:11::p:464-475. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Anca Bandoi)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.