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

机译:posibilitati de perfectionare在silvicultura prin introductionrea metodei标准成本中的计算成本

摘要

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.
机译:主管部门的簿记工作必须确保迅速获取适合当前主管部门不同方面的准确,可行,清晰的数字。明智地使用和及时传输此信息将使Forrest District的管理层能够对可能在最短时间内出现的问题做出反应。此外,这将有助于诊断的制定以及一套连贯的规则的制定,这些规则可以促进对该地区所辖森林的长期有效管理。为了在福雷斯特地区一级持续降低经济效率保险的成本,以及在实际条件下更好地管理单位所必需的要求,必须对成本计算进行改进。目的是为这些方法创造更强大的作用,使其能够做出有关合理使用生产要素,改善工艺流程和调整有效组织结构的决策。

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