The Role of Cost Calculation Method for the Mining Companies in Order to Improve the Performance of Their Activity
By this paper, the author aim to highlight the importance of redefining the way the administration accounting is organized for the mining companies, especially those specialized in coal mining, using a transversal organization. Starting from the state of the art in the literature regarding the adaptation and implementation of the ABC method to the specifics of the coal mining companies, and the realizations up to date of different specialists, the author demonstrate the usefulness of a transversal organization of the national mining companies, in order to determine some real costs and to obtain performance. The objective of this research is to show that the redefinition of the way management accounting is organized – in the sense of changing the cost calculation method – can lead to the obtaining of performance by the coal mining industry enterprises. The research in the field and the documentation that substantiated the realization of the applicative and comparative study between the organization of the administrative accounting applied at present and the transversal organization proposed can prove the viability of the organization of the accounting of the coal mining companies in such a way as to increase their performances. The paper ends with the author conclusions regarding the transversal organization of the coal mining companies on a national level
Year of publication: |
2015
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Authors: | Rakos Boca, Ileana Sorina |
Publisher: |
[2015]: [S.l.] : SSRN |
Description of contents: | Abstract [papers.ssrn.com] |
Saved in:
Extent: | 1 Online-Ressource |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments July 28, 2015 erstellt Volltext nicht verfügbar |
Classification: | A10 - General Economics. General |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013018627
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