LIMITS OF TRADITIONAL METHODS OF COST CALCULATION AND WAYS TO IMPROVE THEM IN FRUIT AND VEGETABLE CANNING INDUSTRY

Globalization, the significant changes in internal and external markets competition, national economy has changed significantly at the micro and macro. Company today is automated and computerized production is high tech, products change and renew continuously, constantly adapts services needs of consumers. Moreover, product life cycle tends to decrease and the competition has evolved from exclusively quantitative criteria (price) to complex criteria, mainly qualitative – product quality, security services. All these changes in the external environment have produced major changes in business management and development of production technologies have often ineffective traditional methods of calculation. Traditional costing methods, in addition to establishing a cost not provide real information and capacity have reduced, not being able to provide information Operative Management of the company to take the best decisions.