HYPOTHETICAL STUDY ON CALCULATION OF COSTS BY THE METHOD OF CALCULATION BY PHASES

The paper presents a hypothetical study on the calculation of costs by the method of calculation by phases and the way of organizing the management accounting in relation to the financial accounting of an economic entity having mass production; this method being common in enterprises of the metall...

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Bibliographic Details
Published in:	Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Main Authors:	BUȘAN GABRIELA, CHIRTOC IRINA-ELENA
Format:	Article
Language:	English
Published:	Academica Brâncuşi 2019-04-01
Subjects:	cost calculations calculation phases direct costs indirect costs
Online Access:	http://www.utgjiu.ro/revista/ec/pdf/2019-02/07_Busan.pdf

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