disadvantages indisputable that require improvement of cost calculation in the iron and steel industry enterprises. This paper aims …Phased calculation method applied by industrial enterprises with mass production as in the case of companies in the …

appropriate organization of the management accounting and of the cost calculation can be a valuable tool in the cost reduction … prices are set by the market and cost control is one of the factors that can make sure that the proposed performance is … reached. The information on costs influence the decisions made based on the cost-price, cost-profit, cost-economic efficiency …

that managers make for companies? Can they manage their business without using the cost calculation and their indicators …? It is obvious that managers’ decisions are based on the analysis of cost calculation, permanently trying to reduce costs …The cost is a term we all use daily, but do we know what it represents and what are its implications in the decisions …

Production cost represents one of the most significant indicators by which it can be appreciated the activity of an … industrial enterprise. Its content includes a serial of information necessary to any manager, which by their calculation make it …

be able to provide an answer to the question above, we aim at reviewing hereunder several cost calculation methods based … hours, machine hours between which there is a causal relationship). Specialists’ concerns for the promotion of new cost … calculation concepts have led to the creation of new models, such as UVA method. Naturally, the question is which calculation …