THE ACCOUNTING AND CALCULATION SYSTEM OF THE LIVESTOCK PRODUCTION COSTS: CHOOSING THE OPTIMAL METHOD/OPTION - THE ACE OF THE MANAGERS' SLEEVES

被引：0

作者：

Mocanu, Mihai ^{[1
]}

机构：

[1] Lucian Blaga Univ Sibiu, Fac Econ Sci, Sibiu, Romania

来源：

CRISES AFTER THE CRISIS: INQUIRIES FROM A NATIONAL, EUROPEAN AND GLOBAL PERSPECTIVE, VOL IV | 2011年

关键词：

production cost; optimal calculation method; livestock;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The role of the managerial accounting in the development of the modern management is obvious. The question that is made regarding the managerial accounting is the obtaining of the relevant information. One of the most significant information in making decisions is the cost. The obtaining of the "cost" information requires, equally, both the rigorous registration in the managerial accounting of the consumptions of production factors, and the choosing of the optimal method of cost calculation. The choosing of the cost calculation method depends on the type of production, but also on all the features of the production process.

引用

页码：369 / 372

页数：4