COMPARATIVE ANALYSIS FOR THE PRACTICAL PRACTICE OF COST CALCULATION
Basic topic of our treatise is to introduce the system of cost calculation. Our reason for choice of this topic is that, in the economic environment of today, it is very important for a production company to have the most possible accurate knowledge about costs of the activity. This informational de...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | deu |
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University of Oradea
2015-07-01
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| Series: | Annals of the University of Oradea: Economic Science |
| Subjects: | |
| Online Access: | http://anale.steconomiceuoradea.ro/volume/2015/n1/114.pdf |
| _version_ | 1811257742141161472 |
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| author | Veronika Fenyves Tibor Tarnoczi Zoltan Bacs Diana Kovacs |
| author_facet | Veronika Fenyves Tibor Tarnoczi Zoltan Bacs Diana Kovacs |
| author_sort | Veronika Fenyves |
| collection | DOAJ |
| description | Basic topic of our treatise is to introduce the system of cost calculation. Our reason for choice of this topic is that, in the economic environment of today, it is very important for a production company to have the most possible accurate knowledge about costs of the activity. This informational demand emerges in case of more and more managing entities since the cost cutback is often the only tool for retaining the competitiveness – of course, within certain frameworks. There is a frequent question among the corporate owners and management: “How could our costs be cut – even if only to a small extent?” One of the devices is the moderation of the activity costs, in order to do this it is essential to know how much the production of the unit of product costs for the company, that is to say, how many its first cost is. Our goal is to aim the attention at values and importance of the management information system as well as information obtained during determination of the cost, the differences in results of the individual cost calculation methods and the reasons of differences. In addition, our intention was to know and acquaint a complex cost calculation procedure in depth during which we endeavoured to form a system theory of a kind. |
| first_indexed | 2024-04-12T18:02:12Z |
| format | Article |
| id | doaj.art-4b48662d208440ff8bdb9e77d79c6f61 |
| institution | Directory Open Access Journal |
| issn | 1222-569X 1582-5450 |
| language | deu |
| last_indexed | 2024-04-12T18:02:12Z |
| publishDate | 2015-07-01 |
| publisher | University of Oradea |
| record_format | Article |
| series | Annals of the University of Oradea: Economic Science |
| spelling | doaj.art-4b48662d208440ff8bdb9e77d79c6f612022-12-22T03:22:07ZdeuUniversity of OradeaAnnals of the University of Oradea: Economic Science1222-569X1582-54502015-07-01251976981COMPARATIVE ANALYSIS FOR THE PRACTICAL PRACTICE OF COST CALCULATIONVeronika Fenyves0Tibor Tarnoczi1Zoltan Bacs2Diana Kovacs3University of DebrecenUniversity of Debrecen12:00:00 AMUniversity of DebrecenBasic topic of our treatise is to introduce the system of cost calculation. Our reason for choice of this topic is that, in the economic environment of today, it is very important for a production company to have the most possible accurate knowledge about costs of the activity. This informational demand emerges in case of more and more managing entities since the cost cutback is often the only tool for retaining the competitiveness – of course, within certain frameworks. There is a frequent question among the corporate owners and management: “How could our costs be cut – even if only to a small extent?” One of the devices is the moderation of the activity costs, in order to do this it is essential to know how much the production of the unit of product costs for the company, that is to say, how many its first cost is. Our goal is to aim the attention at values and importance of the management information system as well as information obtained during determination of the cost, the differences in results of the individual cost calculation methods and the reasons of differences. In addition, our intention was to know and acquaint a complex cost calculation procedure in depth during which we endeavoured to form a system theory of a kind.http://anale.steconomiceuoradea.ro/volume/2015/n1/114.pdfcost calculation, costing using equivalent units, activity-based calculation |
| spellingShingle | Veronika Fenyves Tibor Tarnoczi Zoltan Bacs Diana Kovacs COMPARATIVE ANALYSIS FOR THE PRACTICAL PRACTICE OF COST CALCULATION Annals of the University of Oradea: Economic Science cost calculation, costing using equivalent units, activity-based calculation |
| title | COMPARATIVE ANALYSIS FOR THE PRACTICAL PRACTICE OF COST CALCULATION |
| title_full | COMPARATIVE ANALYSIS FOR THE PRACTICAL PRACTICE OF COST CALCULATION |
| title_fullStr | COMPARATIVE ANALYSIS FOR THE PRACTICAL PRACTICE OF COST CALCULATION |
| title_full_unstemmed | COMPARATIVE ANALYSIS FOR THE PRACTICAL PRACTICE OF COST CALCULATION |
| title_short | COMPARATIVE ANALYSIS FOR THE PRACTICAL PRACTICE OF COST CALCULATION |
| title_sort | comparative analysis for the practical practice of cost calculation |
| topic | cost calculation, costing using equivalent units, activity-based calculation |
| url | http://anale.steconomiceuoradea.ro/volume/2015/n1/114.pdf |
| work_keys_str_mv | AT veronikafenyves comparativeanalysisforthepracticalpracticeofcostcalculation AT tibortarnoczi comparativeanalysisforthepracticalpracticeofcostcalculation AT zoltanbacs comparativeanalysisforthepracticalpracticeofcostcalculation AT dianakovacs comparativeanalysisforthepracticalpracticeofcostcalculation |