Munich Personal RePEc Archive

Accounting information related on stocks in the lignite extraction

ciumag, anca (2010): Accounting information related on stocks in the lignite extraction. Published in: Conferinţa Ştiinţifică Internaţională ECO-TREND 2010, Ediţia a VII –a, Economie şi globalizare (28 November 2010)

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To the lignite mining, stocks represent the main resource, with a major role in achieving a profitable business. Creation and management of them directly impact performance, production features, materials and information resources thus located the stocks in a position of “major criterion in taking decisions”. The lignite mining stocks are recorded to book-keeping at entry, at acquisition cost, and for the subunits that are supplied by Supply Base and Assets Account is used also the price difference account, to which is recorded the share supply. In order to the capitalization of stocks accounting information, managers can find new methods and models for ensuring the stock, whom volume and structure ensure the normal course of business, with an effort to work as small.

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