期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2017
卷号：1
期号：3
页码：181-188
语种：English
出版社：Academica Brâncuşi
摘要：In this study we propose further research on the issue of cost calculation and determination of the production cost of coal in the organization under review. This study uses the traditional approach in order to determine the unit cost per ton of coal mined, highlighting the spending structure so as to render an accurate and timely management organization method, in order to adopt the required measures. The research ends by establishing the differences between budgeted costs and the realized ones and analysis of the causes that led to the planned budget overrun.
