Scopul nostru este sprijinirea şi promovarea cercetării ştiinţifice şi facilitarea comunicării între cercetătorii români din întreaga lume.
Autori: Iacob Constanta, Ionescu Ion
Editorial: Science Invest, Borgas, Bulgaria, Economy and Business. International Scientific Publications, 1, p.423-443, 2007.
The purpose of this article is to discuss the problems raised in organizing the administration accounting in view of Romania’s accession to European Union. In this respect we will discuss first, some features about specifying the departments to whom it will be delegated the execution of works, about choosing the right method for organizing the expenses evidence, cost calculation and budget elaboration; specifying the works’ execution periods; specifying the necessary means for works’ execution and the presentation of administration accounting.
Then we will specify some aspects regarding the contents of production costs from cost calculation clasical methods point of view for highlighting the minor overview, which still persist over cost problems, not only in Romania but also in other countries with old tradition in cost calculation.
Cuvinte cheie: obiective, costuri, organizare, metode, instrumente // objectives, costs, organization, methods, views