ANALYSIS OF INDIRECT EXPENSES RATES
The requirements of management work determine the functions, objectives and methods of the cost information system. In turn, these elements (functions, objectives, methods) generate the informational structure for presenting the respective elements. Indirect expenses contribute adjacent to the suppo...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
University of Agricultural Sciences and Veterinary Medicine, Bucharest
2021-01-01
|
| Series: | Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development |
| Online Access: | https://managementjournal.usamv.ro/pdf/vol.21_4/Art59.pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1850099897262407680 |
|---|---|
| author | Daniela SIMTION |
| author_facet | Daniela SIMTION |
| author_sort | Daniela SIMTION |
| collection | DOAJ |
| description | The requirements of management work determine the functions, objectives and methods of the cost information system. In turn, these elements (functions, objectives, methods) generate the informational structure for presenting the respective elements. Indirect expenses contribute adjacent to the support of current activities. In general, these expenses are not easily identified when manufacturing a product, providing direct services or meeting the direct requirements of a project. Instead, indirect expenses are accrued in detailed accounting records, allocated and reported by each firm. The expenses are then cumulated in centralized documents at departments level (production, quality assurance, administrative, sales, research and development) according to the organizational requirements. Their analysis can help us assess indirect spendings and control excessive spending. The key factors in monitoring these expenses are continuous surveillance, control measures and performance measurement. |
| format | Article |
| id | doaj-art-a97af603ddac428a909f8a28a1a17eaf |
| institution | DOAJ |
| issn | 2284-7995 2285-3952 |
| language | English |
| publishDate | 2021-01-01 |
| publisher | University of Agricultural Sciences and Veterinary Medicine, Bucharest |
| record_format | Article |
| series | Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development |
| spelling | doaj-art-a97af603ddac428a909f8a28a1a17eaf2025-08-20T02:40:24ZengUniversity of Agricultural Sciences and Veterinary Medicine, BucharestScientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development2284-79952285-39522021-01-012145235261260ANALYSIS OF INDIRECT EXPENSES RATESDaniela SIMTIONThe requirements of management work determine the functions, objectives and methods of the cost information system. In turn, these elements (functions, objectives, methods) generate the informational structure for presenting the respective elements. Indirect expenses contribute adjacent to the support of current activities. In general, these expenses are not easily identified when manufacturing a product, providing direct services or meeting the direct requirements of a project. Instead, indirect expenses are accrued in detailed accounting records, allocated and reported by each firm. The expenses are then cumulated in centralized documents at departments level (production, quality assurance, administrative, sales, research and development) according to the organizational requirements. Their analysis can help us assess indirect spendings and control excessive spending. The key factors in monitoring these expenses are continuous surveillance, control measures and performance measurement.https://managementjournal.usamv.ro/pdf/vol.21_4/Art59.pdf |
| spellingShingle | Daniela SIMTION ANALYSIS OF INDIRECT EXPENSES RATES Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development |
| title | ANALYSIS OF INDIRECT EXPENSES RATES |
| title_full | ANALYSIS OF INDIRECT EXPENSES RATES |
| title_fullStr | ANALYSIS OF INDIRECT EXPENSES RATES |
| title_full_unstemmed | ANALYSIS OF INDIRECT EXPENSES RATES |
| title_short | ANALYSIS OF INDIRECT EXPENSES RATES |
| title_sort | analysis of indirect expenses rates |
| url | https://managementjournal.usamv.ro/pdf/vol.21_4/Art59.pdf |
| work_keys_str_mv | AT danielasimtion analysisofindirectexpensesrates |