27 research outputs found

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

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    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.secondary wood mass products, wood species, unit cost, equivalent unit cost

    Posibilitati de perfectionare a calculatiei costurilor in silvicultura prin introducerea metodei standard-cost

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    The book-keeping of the administration must insure the rapid acquiring of exact, viable, clear figures adapted to different aspects of the current administration. The wise use and the timely transmission of this information will allow the management of the Forrest District to react to the problems that might appear in the shortest time possible. Furthermore, it will allow for the formulation of a diagnosis as well as for the elaboration of a coherent set of rules which can facilitate a long-lasting and efficient administration of the forests the district has in its jurisdiction. The necessity of the lasting reduction of the costs for the insurance of economic efficiency at the level of the Forrest District, together with the demands necessary for the better management of the units in the actual conditions, impose the improvement of the costs calculation. The purpose is to create a stronger role for these methods to be able to make decisions concerning the rational use of the production factors, the improvement of the technological processes and the adaptation of an efficient organisational structure.management of the Forrest District, cost calculation, reduction of the costs, standard – cost method

    Decizii economice in conditii de incertitudine

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    Uncertainty means partially or totally knowing the probabilities to accomplish an action’s potential results.Decision, uncertainty conditions, utility

    Traditional methods versus modern methods of determining unitary cost in forestry

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    Top level management has in view costs minimizing, so profit maximizing, so that costs adjustment seems to be a vital necessity when the activity developed within the company does not assure the maintenance and stability of the necessary relation between consuming factors and costs. In such circumstances, approaching differing sides of the production cost and improving the methods of calculation has much significance in determining the most appropriate measures necessary for its adjustment and for profit increasing. The whole informational process of costs – formation, control and analysis of costs – involves a careful use the methodological concepts known under the name of classical methods and modern or complementary methods, as well as of other proceedings. Such methods and proceedings cannot be applied separately, only conjugated and integrated in a unitary methodological system, each of these methods and proceedings participating at achieving one or more objectives. Only by their unitary action they can fulfill all the system objectives.Cost, economic efficiency, decisions substantiation, traditional and modern methods for costs determining

    Reoptimizations in linear programming

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    Replacing a real process which we are concerned in with other more convenient for the study is called modeling. After the replacement, the model is analyzed and the results we get are expanded on that process. Mathematical models being more abstract, they are also more general and so, more important. Mathematical programming is known as analysis of various concepts of economic activities with the help of mathematical modelsReoptimization, linear programming, mathematical model

    Decizii economice in conditii certe

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    Decisions’ basic factors during decision making are interdependent, which reflects the features of the decision making they generate. Economic decisions in certainty conditions are characterized by maximum probability to accomplish pursued goals using the predicted ways. The elements involved in decision making are controllable variables, their features are known and their progress can be precisely anticipated.Decision, certainty conditions, ELECTRE Method

    Forest management units through cost

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    Costs minimizing and profit maximizing make the costs adjustment seems to be a vital necessity when the activity developed within the company does not assure the maintenance and stability of the necessary relation between consuming factors and costs. In such circumstances, approaching differing sides of the production cost and improving the methods of calculation has much significance in determining the most appropriate measures necessary for its adjustment and for profit increasing. The whole informational process of costs – formation, control and analysis of costs – involves a careful use the methodological concepts known under the name of classical methods and modern or complementary methods, as well as of other proceedings. Such methods and proceedings cannot be applied separately, only conjugated and integrated in a unitary methodological system, each of these methods and proceedings participating at achieving one or more objectives. Only by their unitary action they can fulfill all the system objective

    Sistemul informational al costurilor si rolul sau in managementul unitatilor silvice

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    In the administration of forestry units’ activity, economic information offers the necessary elements in what concerns the administration and use of resources, it allows for the critical analysis of the negative effects and the taking of corrective operative measures, as well as for the usage of positive effects for the optimization of the activity. A dynamic management of the productive activity based on science requires, from the decision-maker, a careful observation and a methodical knowledge of the phenomena that take place within the enterprise, the expression of economic phenomena through an adequate system of indicators, the establishment of functional relationships through mathematic theories and techniques, the usage of functional laws or relationships for the construction of economic and mathematical optimization models and for the elaboration of development strategies and of an informatics system for the economic record and analysis, which would allow, at any moment, an optimal decision-making for an efficient management of the enterprise

    Posibilitati de perfectionare a calculatiei costurilor in silvicultura prin introducerea metodei standard-cost

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    The book-keeping of the administration must insure the rapid acquiring of exact, viable, clear figures adapted to different aspects of the current administration. The wise use and the timely transmission of this information will allow the management of the Forrest District to react to the problems that might appear in the shortest time possible. Furthermore, it will allow for the formulation of a diagnosis as well as for the elaboration of a coherent set of rules which can facilitate a long-lasting and efficient administration of the forests the district has in its jurisdiction. The necessity of the lasting reduction of the costs for the insurance of economic efficiency at the level of the Forrest District, together with the demands necessary for the better management of the units in the actual conditions, impose the improvement of the costs calculation. The purpose is to create a stronger role for these methods to be able to make decisions concerning the rational use of the production factors, the improvement of the technological processes and the adaptation of an efficient organisational structure

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

    Get PDF
    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
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