Attestation committee
Accreditation committee
Expert committee
Dispositions, instructions
Normative acts
Scientific councils
Scientific advisers
Doctoral students
Postdoctoral students
CNAA logo

 română | русский | english

Calculation cost of production in the sewing branch of industry

Author: Golocialova Irina
Degree:doctor of economics
Speciality: 08.00.12 - Accounting; Audit; Economic Analysis
Scientific adviser: Viorel Ţurcanu
doctor habilitat, professor, Academy of Economic Studies of Moldova
Scientific council:


The thesis was presented on the 11 March, 2005
Approved by NCAA on the 23 June, 2005


Adobe PDF document0.20 Mb / in romanian


method „Activity-based-costing”, department of beggining of costs, centre of of responsibility, direct and indirect costs, standards, rate of factory overhead cost, factory overhead, rate of variance, base of allocation, flexible and fixed budgets, factor of use tehnological of equipment, factor of variation, method „Standard cost”, cost of prodaction


In the dissertation are analyse about cost accounting system, which correspond with the acting to a point of order accounting for costs and calculation cost of sewing industry. It was also learned and formulated the disadvantages one’s method. In the thesis are suggesting an applying the method Standard-cost, which was elaborated experience of the theory and practice in the countries of develop. Using of method Standard-cost ensure investigation the most control at all the types resources and theirs rational allocating between the object of calculation.

In the work are purpose method of accounting and allocating of indirect industrial costs, which correspond with specific process of technologic and structure of manufactory of sewing industry. It was suggested using Activity-based costing and applying machine hour for allocation factory overhead.

The most attention was given of the account and control of variances (differences) between actual and standard manufactories costs. It was formulated proposals about allocating of variances in the method Standard-cost.

For decision of problems to account a costs and calculation cost of production on the sewing manufactory it was designed structure of analytical conts of costs and variances.

These results of experience have a methodological and an applied significance for a practice of calculation cost a production in the sewing industry.