IDEAS home Printed from https://ideas.repec.org/a/aio/aucsse/v3y2011i39p158-165.html
   My bibliography  Save this article

Views On The Application Of Cost Calculation Methods Based On The Constant Ratio Principle In The Bakery Industry

Author

Listed:
  • Marian Taicu

    (University of Pitesti Faculty of Economic Sciences Pitesti, Romania)

Abstract

In the conditions of the current economy companies around the world are characterised by diversity, complexity, and heterogeneity, which is why the information underlying the decision-making in the company is increasingly important. In this context, companies need methods allowing them to monitor the consumption of resources and to provide the information required to take steps for the reduction of the consumption of resources. With traditional methods, indirect costs are allocated arbitrarily, based on variable and irrelevant allocation keys, most of the times depending on the volume of the activity performed (work hours, machine hours between which there is a causal relationship). Specialists’ concerns for the promotion of new cost calculation concepts have led to the creation of new models, such as UVA method. Naturally, the question is which calculation method would be the most appropriate for bakery companies in order to meet the performancecost- value triptych? In order to be able to provide an answer to the question above, we aim at reviewing hereunder several cost calculation methods based on the constant ratio principle, that could be adapted to the bakery industry.

Suggested Citation

  • Marian Taicu, 2011. "Views On The Application Of Cost Calculation Methods Based On The Constant Ratio Principle In The Bakery Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 158-165.
  • Handle: RePEc:aio:aucsse:v:3:y:2011:i:39:p:158-165
    as

    Download full text from publisher

    File URL: http://feaa.ucv.ro/AUCSSE/0039v3-023.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    1. Yves Levant & Olivier De La Villarmois, 2001. "La Methode Gp : Apports Et Applications D'Une Methode Alternative De Calcul Des Couts," Post-Print halshs-00584658, HAL.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    cost; calculation; method; bakery industry;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aio:aucsse:v:3:y:2011:i:39:p:158-165. 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). General contact details of provider: http://edirc.repec.org/data/fecraro.html .

    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 CitEc recognized a reference but did not link an item in RePEc 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.