IDEAS home Printed from https://ideas.repec.org/a/alu/journl/v1y2008i10p6.html
   My bibliography  Save this article

The Particularities Of Product Cost Calculation At The Enterprises With Seasonal Activity

Author

Listed:
  • Viorel Turcanu

    () (Academy of Economic Studies of Moldova,)

  • Viorica Zaporojan

    () (Academy of Economic Studies of Moldova,)

Abstract

This article comprehends the problems of cost calculation at theenterprises with seasonal activity. The practical recommendations are based onorganizational and technological features corresponding to peculiarities of theseasonal production. Here we can mention: the creation and the accounting ofprovisions for certain types of costs for raw materials, for reparation of assets;calculation of depreciation of productive assets by the method of production using therecalculation of planned volume to factual volume of production; the reciprocalmethod using the proceeding of proper factual unit cost of the service department etc.

Suggested Citation

  • Viorel Turcanu & Viorica Zaporojan, 2008. "The Particularities Of Product Cost Calculation At The Enterprises With Seasonal Activity," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-6.
  • Handle: RePEc:alu:journl:v:1:y:2008:i:10:p:6
    as

    Download full text from publisher

    File URL: http://oeconomica.uab.ro/upload/lucrari/1020081/6.pdf
    Download Restriction: no

    More about this item

    Keywords

    cost; calculation of cost; correlation coefficient; services of interdependentsections; distribution basis; and method of cost calculation.;

    JEL classification:

    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics

    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:alu:journl:v:1:y:2008:i:10:p:6. 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: (Dan-Constantin Danuletiu). General contact details of provider: .

    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.

    We have no references for this item. You can help adding them by using 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.