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Organization of Management Accounting and Cost Calculation of Mining in Jiu Valley

Author

Listed:
  • Ileana-Sorina Boca (Rakos)

    (“Valahia” University of Târgoviște, Romania)

Abstract

The scientific approach taken, due to the fact that a nationally more acute problem arises regarding mining restructuring, namely the closure of uneconomic mines, in this paper I want to report my finding on how management accounting is organized and which is the costing method currently applied by the seven mines in the Jiu Valley, which are currently functional, as well as to identify their limitations and advantages for improving them and identifying financial and economic solutions, demonstrating that in fact these are viable economic entities.

Suggested Citation

  • Ileana-Sorina Boca (Rakos), 2011. "Organization of Management Accounting and Cost Calculation of Mining in Jiu Valley," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(2), pages 41-54.
    • Handle: RePEc:pet:annals:v:11:y:2011:i:2:p:41-54
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    More about this item

    Keywords

    management accounting; costing; coal mining industry; mining; viable;
    All these keywords.

    JEL classification:

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

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