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Improving Performances By Using Cost Controlling In The Mining Industry Entities

Author

Listed:
  • SORINEL CAPUSNEANU

    (DIMITRIE CANTEMIR CHRISTIAN UNIVERSITY, BUCHAREST, ROMANIA)

  • DAN IOAN TOPOR

    (HYPERION UNIVERSITY, BUCHAREST, ROMANIA)

  • ILEANA – SORINA RAKOS

    (UNIVERSITY OF PETROSANI, PETROSANI, ROMANIA)

  • CORINA DUCU

    (CONSTANTIN BRANCOVEANU UNIVERSITY, PITESTI, ROMANIA)

  • ANAMARIA TEPES-BOBESCU

    (1 DECEMBRIE 1918 UNIVERSITY, ALBA-IULIA, ROMANIA)

Abstract

The aim of this article is to highlight the improving performances of entities from mining industry entities by using cost controlling as an important tool of management accounting, applying the target costing method. The survey is based on questions that led investigation made in the Romanian entities from mining industry and based on data a thorough analysis was done for fulfillment of authors’ purpose. The results obtained by applying the target costing method has allowed a very strict cost control, which ultimately led to increased performances of economic entities from mining industry in Romania. The secondary purpose of this article is to try adjusting the target costing method to the specific of entities in the mining industry. According to studies of specialists this method based on target costing calculation is rather unusual in this sector of mining industry and it relies heavily on the activity-based costing method. The article ends with the authors' conclusions on improving the performances of entities from mining industry based on cost controlling and use of mix information obtained through the applied methods.

Suggested Citation

  • Sorinel Capusneanu & Dan Ioan Topor & Ileana – Sorina Rakos & Corina Ducu & Anamaria Tepes-Bobescu, 2016. "Improving Performances By Using Cost Controlling In The Mining Industry Entities," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 98-108, June.
    • Handle: RePEc:cbu:jrnlec:y:2016:v:3:p:98-108
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    References listed on IDEAS

    as
    1. Man, Mariana & Boca (Rakos), Ileana Sorina & Căpuşneanu, Sorinel/I, 2012. "Abc method – guarantor of real costs in the mining extractive industry entities," MPRA Paper 40617, University Library of Munich, Germany, revised 03 Jul 2012.
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