期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2008
卷号：1
期号：10
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：This article comprehends the problems of cost calculation at the enterprises with seasonal activity. The practical recommendations are based on organizational and technological features corresponding to peculiarities of the seasonal production. Here we can mention: the creation and the accounting of provisions for certain types of costs for raw materials, for reparation of assets; calculation of depreciation of productive assets by the method of production using the recalculation of planned volume to factual volume of production; the reciprocal method using the proceeding of proper factual unit cost of the service department etc.
关键词：cost; calculation of cost; correlation coefficient; services of interdependent;sections; distribution basis; and method of cost calculation.-applicatio
