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Perfecting The Methodology For Elaborating The Budgets Of Indirect Expenditures; Calculating And Analyzing The Deviations From Standards In The Romanian Charcoal Mining Industry


  • Ioan Constantin Dima

    ("Valahia" University of Targoviste)

  • Mariana Man

    (Universitatea din Petrosani)


Companies’ activity should permanently be carried on according to the balance relation between incomes and expenditures. Nowadays, when dealing the worldwide economic crisis, companies do not manage to maintain such a balance; the expenditures determined by manufactured production overpass the incomes resulting after selling the production. Such things happen even when certain fields are subsidized by the State budget. Under such circumstances, the problem that managers have to face is that of finding out certain methods that allow them to size and control the previously mentioned balance relation. With these in view, we consider that the budget can become a matching tool and especially an improvement device of the relation between expenditures and incomes; costs budgeting becomes a systematic economic practice that implies the carrying out of a formal process of allocating financial resources with a view of achieving the goals formulated for the following period.

Suggested Citation

  • Ioan Constantin Dima & Mariana Man, 2010. "Perfecting The Methodology For Elaborating The Budgets Of Indirect Expenditures; Calculating And Analyzing The Deviations From Standards In The Romanian Charcoal Mining Industry," Polish Journal of Management Studies, Czestochowa Technical University, Department of Management, vol. 1(1), pages 148-158, May.
  • Handle: RePEc:pcz:journl:v:1:y:2010:i:1:p:148-158

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    Cited by:

    1. Mariana MAN & Bogdan RAVA?, 2017. "Implementation Of Management Accounting Tools – Solution To Enhance The Performance Of Public Capital Companies In Difficulty. Case Study: Romanian Television Company," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 45(1), pages 1-15, March.

    More about this item


    indirect production expenditures; standard expenditures; fixed expenditures; variable expenditures; mixed expenditures; the budget of indirect production expenditures; amount deviation; capacity deviation; and efficiency deviation;

    JEL classification:

    • G00 - Financial Economics - - General - - - General
    • H00 - Public Economics - - General - - - General
    • C00 - Mathematical and Quantitative Methods - - General - - - General


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