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    Cost accounting is a feasable expression of management and there are many tupes of systems that could help us carry out this task. There is no superiority of a cost system over the other, but we can talk about more or less coherence between the cost system and the general management of the organization. The paper shows how in this field, simplicity is desirable, but only if two particular conditions, two fundamental criteria are fulfilled.

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    25 Studiu de Caz Farcas RO En

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    Cost accounting is a feasable expression of management and there are many tupes of systems that could help us carry out this task. There is no superiority of a cost system over the other, but we can talk about more or less coherence between the cost system and the general management of the organization. The paper shows how in this field, simplicity is desirable, but only if two particular conditions, two fundamental criteria are fulfilled.

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    7 views1 page

    25 Studiu de Caz Farcas RO en

    Uploaded by

    anna_casella2999
    Cost accounting is a feasable expression of management and there are many tupes of systems that could help us carry out this task. There is no superiority of a cost system over the other, but we can talk about more or less coherence between the cost system and the general management of the organization. The paper shows how in this field, simplicity is desirable, but only if two particular conditions, two fundamental criteria are fulfilled.

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    Studii de caz

    - 223 -

    STUDIU DE CAZ.
    CALCULAIA COSTURILOR LA MECANICA S.A.
    METODA PE COMENZI
    CASE STUDY.
    CALCULATION OF COSTS AT MECHANICS S.A.
    ORDER BASED METHOD
    Prof.dr.ing., ec. Doru FRCA
    Universitatea Tehnic din Cluj-Napoca

    Abstract: Cost accounting is a feasable expression of management and there are many tupes of systems
    that could help us carry out this task. Nevertheless, one must be aware that their architecture is not
    singular and that cost systems are essentially a model of the activity of an enterprise which involves a
    certain simplification of reality. Therefore, there is no superiority of a cost system over the other, but we
    can talk about more or less coherence between the cost system and the general management of the
    organization. The paper shows how in this field, simplicity is desirable, but only if two particular
    conditions, two fundamental criteria are fulfilled: the cost must be particularly relevant in the decision
    making process and in addition, it must be consistent with the general management of the organization.
    Keywords: direct costs, indirect costs, distribution keys, productive time

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