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CNAA / Theses / 2008 / July /

The accounting of costs and calculation of the cost in the production of tinned fruit and vegetables

Author: Viorica Zaporojan
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 10 July, 2008
Approved by NCAA on the 18 September, 2008


Adobe PDF document0.35 Mb / in romanian


CZU 657.47:664.8(478)(043)

Adobe PDF document 1.08 Mb / in romanian
156 pages


costs, cost, managerial accounting, calculation of cost, direct costs, indirect costs, variable costs, fixed costs, distribution basis, correlation coefficient, services of interdependent sections, production capacity, method of cost calculation, centre of responsibility, budgetary, estimate of costs, managerial decision


In the thesis are investigated the problems of accounting of costs and calculation of the cost in the production of tinned fruit and vegetables.

The theoretical part of the thesis consists in bringing up a new concept on costs and expenses, of the cost and classification of expenses which allows the creation of a more rational methodological base of the accounting of costs and cost calculation.

The practical recommendations concerning the improvement of the accounting of costs and accounting of the cost in the production of tinned fruit and vegetables, are based on organizational and technological features corresponding to peculiarities of this production. Here we can mention: the creation and the accounting of provisions for certain types of costs for raw materials, for reparation of assets; calculation of amortization of assets by the method of production using the recalculation of planned volume to factual volume of production; the method of mutual/reciprocal allocation of services of the interdependent sections using the procedure of factual cost price of the unit of the auxiliary section, etc.

A special attention in the thesis is given to the optimization of the cost calculation method and the operative accounting, using the analytical accounts proposed by the author, the elaboration of expenses accounts on the centre of responsibility and using the estimate of expenses and cost.

The results of the research can be implemented in the companies producing tinned fruit and vegetables, aiming the improvement of the accounting of expenses and cost price.