Some Considerations Over the Simplification of Costs Calculation for Small and Medium-Size Entities

However small and medium companies can easily use the extra accounting method, which is based on a table, where the production cost components are found. Nevertheless, small and middle-size entities can easily use the off balance sheet method, which has at its base a table in which are found the components of the production costs. Using the accounts from the new class is not mandatory; the costs calculation can be made in off balance sheet, with the help of Excel tables or with the help of cumulative documents.