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CNAA / Theses / 2006 / June /

Improvement of the accounting of costs and calculation of the cost of products in wine-making


Author: Svetlana Platon
Degree:doctor of economics
Speciality: 08.00.12 - Accounting; Audit; Economic Analysis
Year:2006
Scientific adviser: Vasile Bucur
doctor habilitat, professor, Academy of Economic Studies of Moldova
Institution:
Scientific council:

Status

The thesis was presented on the 16 June, 2006
Approved by NCAA on the 26 October, 2006

Abstract

Adobe PDF document – 0.37 Mb / in romanian

Thesis

CZU 657.47:663.2 (478) (043)

Adobe PDF document 1.18 Mb / in romanian
155 pages

Keywords

prime costs and overhead costs, distributable costs; regression coefficient; provisions for technological losses of raw materials and materials, distribution basis, effective cost calculation; the long-term goods in progress; recoverable waste products in wine-making; manufacturing process

Summary

Within the theses it is examined the problematical aspects of the accounting of costs and calculation of the cost of products in wineries in accordance with the fundamental conventions, basic accounting principles and qualitative characteristics of the financial statements in accordance with N.A.S.

The paper brings arguments regarding the necessity to classify the costs depending on the correlation with the production process and depending on the mode of including it in the cost of production (services).

It is elucidated the problem related to the distribution of the value of raw materials used to produce several types of products.

It refers to the problem of accounting the provisions for technological losses, it grounds the need to account them without constituting the provisions, and it brings arguments regarding the advantages of this method in the financial accounting and for fiscal purposes.

A particular attention is paid to accounting of goods in progress, when this process lasts longer then a year. In this context, it brings arguments regarding the need to account the goods in progress within the long-term assets based on respecting the liquidity of assets.

For the first time in Moldova there were made investigations in establishing the degree of correlation between changing the components of the overhead costs (indirect production costs) and the volume of productions, with the goal to establish scientifically the constant and variable overhead costs (indirect production costs). At the second stage of examining the degree of correlation between the constant and variable overhead costs (indirect production costs) and more indicators, was established the scientific basis of their distribution.

The performances of the investigations represent a theoretic and methodological applicative development in the process of improvement perfecting the accounting of costs and calculation of costs in wineries.