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

Tenovici, Cristina and Craciun, Andreea Giorgiana (2010): Posibilitati de perfectionare a calculatiei costurilor in silvicultura prin introducerea metodei standard-cost. Published in: NICOLAE BALCESCU LAND FORCES ACADEMY PUBLISHING HOUSE SIBIU , Vol. 3, No. ISSN 1843 – 6722 (28 November 2009): pp. 177-181.

Abstract

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.

• Item Type: MPRA Paper
• English Title: Possibilities for the improvement of cost calculation in forestry through the introduction of the standard-cost method
• Language: English
• Keywords: management of the Forrest District, cost calculation, reduction of the costs, standard – cost method
• Subjects: D - Microeconomics > D2 - Production and Organizations > D24 - Production ; Cost ; Capital ; Capital, Total Factor, and Multifactor Productivity ; Capacity; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing

References

Baciu Achim (2001) Cost: Organization, Planning, Accounting, Computer, Control and Analysis, Dacia Publishing House, Cluj Napoca, Romania

Calin Oprea, Carstea Gheorghe (2002) Management Accounting and Cost Calculation, Genicod Publishing House, Bucharest , Romania

Tenovici Cristina Otilia (2007) Designing the Informatics System for the Calculation and Analysis of Forestry Costs, Universitaria Publishing House, Craiova, Romania