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


  • Viorel Turcanu

    () (Academy of Economic Studies of Moldova,)

  • Viorica Zaporojan

    () (Academy of Economic Studies of Moldova,)


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

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    References listed on IDEAS

    1. Sun, Albert Y.T. & Yazdani, Abe & Overend, John D., 2005. "Achievement assessment for enterprise resource planning (ERP) system implementations based on critical success factors (CSFs)," International Journal of Production Economics, Elsevier, vol. 98(2), pages 189-203, November.
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    More about this item


    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


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