Practical Aspects Regarding the Technique of the Method of Calculation and Accounting of Production Costs

The method of calculating costs by manufacturing phases is limited to the range of classical methods of calculating costs. Basically, the “classical methods of calculating costs” refers both to direct costs but also to indirect costs related to a unit of product. The method on calculation phases of manufacturing costs consists in determining the actual cost on each production phase, partly deepened to the product level at the end of the production process, respectively at the end of the management period. The aim of the research is the practical application of the method of calculating costs on manufacturing phases in order to establish the opportunity to use it in practice. The result of the research concludes in the fact that, typical of these methods, we discuss costing only at the end of production, materialized at this time in a posthistorical action, an action that requires information from the company’s accounting based on real costs, which is also a shortcoming of these methods, motivated by the fact that it is a final moment after which it is no longer possible to intervene with actions in any way.