MODUL DE ÎNTOCMIRE A CALCULATIEI STANDARD PENTRU m3 DE
               MASA LEMNOASA FASONATA /
  METHOD OF LAYING A STANDARD COST FOR CALCULATE M3 OF
                       TIMBER CUT

   Asist. univ. drd. Cristina Otilia Tenovici - Universitatea „Constantin Brâncoveanu” Pitesti,

        Abstract: The product issued out of wood exploitation is represented by the plain crude
wooden varieties, representing segments of trees brought up to suitable forms, sizes and qualities
for industrial processing (mechanical or chemical) or for direct use (in constructions, as fuel
etc).The technological process as part of the production process refers to direct, qualitative and
quantitative transformation, including the operations of cutting, down the trees, cleaning off the
branches and cutting the logs as well as the operations concerning the bringing out of the wood and
the specific works on the primary platform. The cost of the wood shopping up includes also the cost
for direct expenses for exploiting the entire wooden quantity (materials, manoeuvre, including the
expenses represented by the organizing and carrying out of the exploiting works (preparations of
the wooden quantity from a technical point of view, preparation for the labour, protection for safety
and supervision in case of fires). The productive process for shopping up the wooden quantity
involves the carrying-on production its value influencing the production cost within an
administration period.

       Keywords: management accounting, costs

       JEL Codes: M41, M11.