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Methodological Foundamentations Concerning The Accountancy Of The Operations Of Purchasing Stocks From Coal Extraction

Author

Listed:
  • Prof. Magdalena Mihai Ph.D

    (University of Craiova Faculty of Economics and Business Administration Craiova, Romania)

  • Anca Ciumag Ph.D Student

    (University of Craiova Faculty of Economics and Business Administration Craiova, Romania)

  • Student Adriana Iota

    (University of Craiova Faculty of Economics and Business Administration Craiova, Romania)

Abstract

In order to prepare this work, we considered the particular importance of accounting information in the process to performable management of ensuring operations of stocks necessary to normal development of production from coal extraction. On the other side, it was considered as being appropriate the highlighting of the way in which accounting information mentioned is influenced by the complexity and specificity of entry operations in management of consumables and own finished goods that, mainly, refer to: the organization of an adequate flow in order to enter into the management, the optimization of stocks on types of goods and costs that they produce, rigorous implementation of accounting policies and the attenuation of internal risks related to the stocks etc. The aspects mentioned are approached in terms of increasing the credibility of accounting information, so it will be used, to the adoption of the best management decisions regarding the stocks.

Suggested Citation

  • Prof. Magdalena Mihai Ph.D & Anca Ciumag Ph.D Student & Student Adriana Iota, 2010. "Methodological Foundamentations Concerning The Accountancy Of The Operations Of Purchasing Stocks From Coal Extraction," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(15), pages 43-49, November.
  • Handle: RePEc:aio:rteyej:v:1:y:2010:i:15:p:43-49
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    Keywords

    accounting information; major accounting objectives; stocks specific for coal extraction; delivery with consumables; entries of own finished goods;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M29 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Other
    • L72 - Industrial Organization - - Industry Studies: Primary Products and Construction - - - Mining, Extraction, and Refining: Other Nonrenewable Resources

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