IDEAS home Printed from
   My bibliography  Save this paper

Modul de determinare a costului unitar de producţie pentru metrul cub de masă lemnoasă pe picior


  • Tenovici, Cristina
  • Albici, Mihaela


The development of any forestry activity calls the attention on the need to determine in advance productive consumption, costs evolution and to compare them with the level already established by the Forestry Administration according to which they plan wood mass public sales (for forestries in the system)as well as with the level achieved by private forestries which have already become a strong competitor on the market. We may also mention the need to supervise effectively the expenses, to know their volume and structure, to determine as soon as possible the deviations from the established level and the causes which have lead to such deviations, and to identify the place where they occur. In this way we may speak about the need to reconsider the management accounting methods and costs calculation as a main factor for an efficient organization of the economic activity, which should be able to provide adequate information for an efficient management of the forestry activities in a market economy. In the present market economy, forestry managers should be concerned with costs reduction, having in view the interdependence and inverse proportionality that exist between products costs obtained and the profit, as an essential objective of any entrepreneur. They have in view obtaining the smallest cost or one as small as that of competitive units, avoiding unjustified deviations and losses and finally achieving a maximum profit, either by a high price that can assure other services, or by a small profit and a high volume of sales, that is a quick rotation of production factors – product – consumption recovery – plus value.

Suggested Citation

  • Tenovici, Cristina & Albici, Mihaela, 2009. "Modul de determinare a costului unitar de producţie pentru metrul cub de masă lemnoasă pe picior," MPRA Paper 17619, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:17619

    Download full text from publisher

    File URL:
    File Function: original version
    Download Restriction: no

    More about this item


    secondary wood mass products; wood species; unit cost; equivalent unit cost;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:17619. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Joachim Winter). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.