CLASSICAL CALCULATION METHODS OF COSTS AND THEIR LIMITS IN ACTUAL FRAME OF ROMANIAN ECONOMY. PRESENT TENDENCIES IN COSTS ACCOUNTANCY
Studies and Scientific Researches: Economics Edition
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Title |
CLASSICAL CALCULATION METHODS OF COSTS AND THEIR LIMITS IN ACTUAL FRAME OF ROMANIAN ECONOMY. PRESENT TENDENCIES IN COSTS ACCOUNTANCY
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Creator |
Dragomirescu, Simona
Solomon, Daniela |
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Subject |
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Description |
Classical accountancy shaped and coagulated in an informational system grafted on traditional production systems, characterized by mass productions, planning etc. The powerful concentrations and grouping, economies globalization, both as offer and as demand, the new restrictions and economical opportunities and global environment technologies lead to a redefining of enterprises’ objectives. From the well-known “quantity and productivity”, the enterprise faced a new system of objectives: quality’s increase; terms and costs decrease; productivity; flexibility. In such conditions the need of “defining new methods” appeared, the need of adapting the fundamental calculation methods, their improvement – respective the appearance of modern methods of costs calculation.
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Publisher |
Vasile Alecsandri University of Bacau
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Contributor |
—
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Date |
2008-12-17
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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Format |
application/pdf
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Identifier |
http://www.sceco.ub.ro/index.php/SCECO/article/view/14
10.29358/sceco.v0i13.14 |
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Source |
STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION; No 13 (2008); pp. 33-38
STUDII SI CERCETARI STIINTIFICE. SERIA STIINTE ECONOMICE; No 13 (2008); pp. 33-38 2344-1321 2066-561X |
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Language |
eng
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Relation |
http://www.sceco.ub.ro/index.php/SCECO/article/view/14/14
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