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  • 标题:THE SYSTEM OF COSTS BOOK-KEEPING AND CALCULATION ON PRODUCTION COMMANDS
  • 本地全文:下载
  • 作者:Busan Gabriela, Ecobici Nicolae
  • 期刊名称:Annals of the University of Oradea : Economic Science
  • 印刷版ISSN:1222-569X
  • 电子版ISSN:1582-5450
  • 出版年度:2008
  • 卷号:XVII
  • 期号:03
  • 页码:1044-1047
  • 出版社:University of Oradea
  • 摘要:

    The costs are registred in an accounting system in order to help managers in process of taking the various decisions. The costs objects (products and sections) illustrate two goals of internal book-keeping administration, thus: informations supply for plann and control and compute of products cost. In the system of costs book-keeping and calculation on production commands, the object cost is illustrated by one or many various units from a product or a service, named production command. In order to compute costs on production commands is used the effective costs method, which use effectives quotations for alloting the indirect costs and normal costs method, which used budgeting quotations in order to allot the indirect costs; the direct cost are assigned to the commands in the same manner. The costs calculation on commnands is useful in some services companies, such as expert book-keeping and consulting firms, advertising firms, car fixing workshops or hospitals.

  • 关键词:

    costs objects, indirect costs, direct cost, effectives quotations, budgeting quotations

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