Modul de determinare a costului unitar de producţie pentru metrul cub de masă lemnoasă pe picior

Abstract

The development of any forestry activity calls the attention on the need to determine in advance productive consumption, costs evolution and to compare them with the level already established by the Forestry Administration according to which they plan wood mass public sales (for forestries in the system)as well as with the level achieved by private forestries which have already become a strong competitor on the market. We may also mention the need to supervise effectively the expenses, to know their volume and structure, to determine as soon as possible the deviations from the established level and the causes which have lead to such deviations, and to identify the place where they occur. In this way we may speak about the need to reconsider the management accounting methods and costs calculation as a main factor for an efficient organization of the economic activity, which should be able to provide adequate information for an efficient management of the forestry activities in a market economy. In the present market economy, forestry managers should be concerned with costs reduction, having in view the interdependence and inverse proportionality that exist between products costs obtained and the profit, as an essential objective of any entrepreneur. They have in view obtaining the smallest cost or one as small as that of competitive units, avoiding unjustified deviations and losses and finally achieving a maximum profit, either by a high price that can assure other services, or by a small profit and a high volume of sales, that is a quick rotation of production factors – product – consumption recovery – plus value