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Managerial Accounting Principles and Cost Calculation Used by Economic Entities in the Coal Mining Industry


  • Boca (Rakos) Ileana – Sorina

    () („Valahia” University of Târgoviste)

  • Vatasoiu Cristian Ionel

    () („Valahia” University of Târgoviste)


Considering the specialized work in managerial accounting, this paper aims to show which cost calculation principles are actually applied in the coal mining industry today. The methodology used in this scientific approach is of qualitative nature, using the following methods: direct observation and interview.

Suggested Citation

  • Boca (Rakos) Ileana – Sorina & Vatasoiu Cristian Ionel, 2011. "Managerial Accounting Principles and Cost Calculation Used by Economic Entities in the Coal Mining Industry," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 191-195, May.
  • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:191-195

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    principles; management accounting; costing; coal mining industry;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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