CALCULAŢIA ŞI MANAGEMENTUL COSTURILOR ÎN CONTEXTUL ACTUAL

• Main Authors: Carmen Cretu, Neculina Chebac
• Format: Article
• Language: English
• Published: Danubius University 2006-05-01
• Series: EIRP Proceedings
• Online Access: http://www.proceedings.univ-danubius.ro/index.php/eirp/article/view/1190/1106

Each company of any size and proportions must permanently prove its working force as well as its adapting skills in order to face the competence, no matter how tough it might be, even though economic and social realities pass through a continuous process of change. It is precisely in this respect that it might seem necessary for us to acknowledge accounting’s multi-level highly complex role, both in its financial (i.e. general) and administrative (i.e. management-oriented) forms. As the main objective of management accounting consists in the analytic calculation of costs, it is obvious that its national structuring is a necessary step towards performing a competitive and efficient activity. The iron and steel industry deals with costs that are structured according to the same principles and have the same functions with those in other branches of national economy. The methods for their obtaining and establishing are adapted to fit the requirements of each production – oriented managing activity, starting with the very peculiarities of the latter.