期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2009
卷号：03
出版社：Academica Brâncuşi
摘要：Information regarding production costs occupy a central slot, determined by their implications regarding the present and future evolution of a company. The value of information regarding the cost of production justifies its use both in decisions regarding the current activity and in the company’s future strategy. The efficient organization of economic activity in the carboniferous mining industry imposes a constant improvement of management methods, which also implies a reconsideration of administration accountancy methods and cost control, which have to become capable of offering information that can be compatible to the requirements for an efficient management of the production process, in a market economy.
