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Posibilitati de perfectionare a calculatiei costurilor in silvicultura prin introducerea metodei standard-cost


  • Tenovici, Cristina
  • Craciun, Andreea Giorgiana


The book-keeping of the administration must insure the rapid acquiring of exact, viable, clear figures adapted to different aspects of the current administration. The wise use and the timely transmission of this information will allow the management of the Forrest District to react to the problems that might appear in the shortest time possible. Furthermore, it will allow for the formulation of a diagnosis as well as for the elaboration of a coherent set of rules which can facilitate a long-lasting and efficient administration of the forests the district has in its jurisdiction. The necessity of the lasting reduction of the costs for the insurance of economic efficiency at the level of the Forrest District, together with the demands necessary for the better management of the units in the actual conditions, impose the improvement of the costs calculation. The purpose is to create a stronger role for these methods to be able to make decisions concerning the rational use of the production factors, the improvement of the technological processes and the adaptation of an efficient organisational structure.

Suggested Citation

  • Tenovici, Cristina & Craciun, Andreea Giorgiana, 2010. "Posibilitati de perfectionare a calculatiei costurilor in silvicultura prin introducerea metodei standard-cost," MPRA Paper 21327, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:21327

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    References listed on IDEAS

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    4. Gregory Clark, 2007. "A Review of Avner Greif's Institutions and the Path to the Modern Economy: Lessons from Medieval Trade," Journal of Economic Literature, American Economic Association, vol. 45(3), pages 725-741, September.
    5. Clark, Gregory & Hamilton, Gillian, 2006. "Survival of the Richest: The Malthusian Mechanism in Pre-Industrial England," The Journal of Economic History, Cambridge University Press, vol. 66(03), pages 707-736, September.
    6. Clark, Gregory, 1987. "Why Isn't the Whole World Developed? Lessons from the Cotton Mills," The Journal of Economic History, Cambridge University Press, vol. 47(01), pages 141-173, March.
    7. Easterlin,Richard A., 2004. "The Reluctant Economist," Cambridge Books, Cambridge University Press, number 9780521829748, May.
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    More about this item


    management of the Forrest District; cost calculation; reduction of the costs; standard – cost method;

    JEL classification:

    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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