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The Order Method – a Calculation System Used in Constructions

Author

Listed:
  • Breuer Adela
  • Lesconi Frumusanu Mihaela
  • Ciurea Jeanina Biliana

    (”Eftimie Murgu” University of ResiNa, Romania)

Abstract

The choice of the best production cost calculation method is a decision that must be taken performing a very clear distinction, the two notions being frequently confused as being the same thing, the cost expense respectively. The construction production makes no exception to the rule, especially since the construction process is very complex, and documents used in tracking and determining the costs are specific to this sector of the economy. In this scientific approach we will start from IAS 11 “The construction costs” and the legislation in Romania which try to match the standards, but, unfortunately, this attempt remained only on paper because in practice the companies from the construction field work as they consider best. The units within the construction field use the order calculation method because through the specific of this construction activity, this method suits best.

Suggested Citation

  • Breuer Adela & Lesconi Frumusanu Mihaela & Ciurea Jeanina Biliana, 2010. "The Order Method – a Calculation System Used in Constructions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1463-1468, May.
    • Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1463-1468
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    More about this item

    Keywords

    consumption; costs of administration; production of construction; development.;
    All these keywords.

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management
    • M20 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - General

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