Cost Calculation In The Electrical Industry-Manufacture Large Electric Motors
After more than 20 years, as the productive economic entities argue that they implement the standard or normalized cost method, we see that economic practice, as applicable electrical industry, still persist method commands. In fact, we see a truncated application of the standard or normalized method , meaning that in the pre-calculation stage, principles are used on a scientific substantiation of the expenses level and costs are used and just so. As the production process is underway, almost it is forgotten that the standard method has a well defined principles of operative follow-up of the of the costs, in order to identify causes that have generated adverse deviations and to establish responsibilities, for which recourse to the classical concept of collection, recording and processing accounting information in order to establish cost controls and cost carriers.
Volume (Year): 3 (2011)
Issue (Month): 39 ()
|Contact details of provider:|| Postal: Str. A.I. Cuza nr. 13, Craiova|
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:2011:i:39:p:36-39. 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.