CONSIDERATIONS REGARDING THE IMPROVEMENT OF COST CALCULATION IN THE BAKERY INDUSTRY USING UVA METHOD
CONSIDERATIONS REGARDING THE IMPROVEMENT OF COST CALCULATION IN THE BAKERY INDUSTRY USING UVA METHOD
Author(s): Marian ŢaicuSubject(s): Economy
Published by: Editura Eurostampa
Keywords: UVA; GP; equivalents of production
Summary/Abstract: The traditional methods used for the calculation of full costs no longer provide managers with the information they need in order to make the best decisions. The use of equivalent units of production in the cost calculation represents an alternative to the methods used so far. In the last years, the UVA method has been the object of many debates. The paper tries to present some considerations regarding the possibilities of implementing UVA method in cost calculation in the bakery industry and the advantages obtained by its application.
Journal: Anale. Seria Ştiinţe Economice. Timişoara
- Issue Year: XVII/2011
- Issue No: 17
- Page Range: 860-866
- Page Count: 7
- Language: English