THE PARTICULARITIES OF PRODUCT COST CALCULATION
   AT THE ENTERPRISES WITH SEASONAL ACTIVITY

                           Viorel Ţurcanu, Professor PhD
                      Academy of Economic Studies of Moldova,
                                  vturcanu@ase.md

                         Viorica Zaporojan, Lecturer PhD
                      Academy of Economic Studies of Moldova,
                           vioricazaporojan@yahoo.com


ABSTRACT: This article comprehends the problems of cost calculation at the
enterprises with seasonal activity. The practical recommendations are based on
organizational and technological features corresponding to peculiarities of the
seasonal production. Here we can mention: the creation and the accounting of
provisions for certain types of costs for raw materials, for reparation of assets;
calculation of depreciation of productive assets by the method of production using the
recalculation of planned volume to factual volume of production; the reciprocal
method using the proceeding of proper factual unit cost of the service department etc.

Keywords: cost, calculation of cost, correlation coefficient, services of interdependent
sections, distribution basis, and method of cost calculation.

JEL Codes: M 41