Methods of calculating the costs in the romanian mining enterprises

Trifoi, Ion Gigi – Dumbrava, Partenie

Kulcsszavak: costs, methods, direct costs, gross contribution, THM

Determining the cost-bearers takes place according to the physical form of the production and the requirements of the calculation method. In this sense, we could choose between the synthetic calculation methods using a single expense-bearer and analytical calculation methods implying the utilization of two or more expense-bearers and able to provide several necessary information for the economic-financial analysis of the enterprise in the purpose of fundamentinf economic decisions to be made by the operative leadership of the enterprise.

As stated above, we can also mention the expenditure sectors that serve the analytical character of programming and of following the expenses related to the rpoduction capacity of the enterprise. At determining expenses sectors, we will take into account: the number of departments and workshops in the enterpise, their size, the necessary production and responsability centers, as well as the informational needs regarding the expenses of the technical-productive departments of the enterprise according to the manufactured production.

According to the pursued objectives, calculation methods can be grouped into two categories:
- calculation methods with a single objective and determining the unitary cost: the phase method, the order method, G.P. method, the global method;
- the calculation method that follow and other objectives necessary to the management of costs: the direct-costing method, the normed cost method, T.H.M method, pret-cost method.

The enforcement of a calculation method in the mining industry has to take into account its integration into the field of the mining enterprise and the accomplishment of the requirements of a modern informational cost system, able to answer at any time to the continuous pressure exerted by the external factors of the enterprise.