StatusThe thesis was presented on the 3 October, 2006
Approved by NCAA on the 1 March, 2007
Abstract– 0.22 Mb / in romanian
1.58 Mb /
The present dissertation examines some problematical aspects of expenditure counting and cost-price calculation at the machine-building enterprises, the only approach of the production expenditure counting at enterprises of the given branch is motivated. Due to this, the necessity of expenditure counting according to the place of appearance and centers of responsibility arose.
The necessity of expenditure classification is supported by a set of arguments resulted from the technological process. For a more precise definition of the production cost price and indirect production expenditure distribution, according to the place of outbreak, it was proposed to separate indirect production expenditure (IPE) into: equipment maintenance and exploitation expenditure and section expenditure. As far as it concerns, a list of IPE articles was worked out and various ways of journal-keeping were offered.
It is suggested that such expenditure as fuel and energy for technological purposes to be referred to equipment maintenance and exploitation expenditure in the composition of IPE distribution to use individual distribution bases.
As a result of the analysis, an uncorrespondence of primary documents content and their selection according to the control requirements was established and as a measure some specific forms of primary documents were submitted, the content and the appointment of which were motivated in the dissertation research.
Special attention is paid to the use of normative method of the expenditure and production cost price calculation at the machine-building enterprises. The thesis proposes the use of additional accounts for control, with separate subaccounts for normatives according to the expenditure type.
The results of research possess a methodological and applicable character, and it might be
used for the improvement of expenditure counting and production cost price calculation at the