A CRITICAL ANALYSIS OF TODAY’S ACCOUNTING AND COST CALCULATION SYSTEM IN WOOD INDUSTRY Ph.D. Student Dorin Munteanu, “Valahia” University, Târgoviste Abstract: The present work represents a critical analysis of the accounting and cost calculation system organization in wood industry, having considered the specific conditions of this area, the theoretical and methodological principles, as well as the implementation of advanced accounting and cost calculation methods. Key words: analysis, cost calculation system, wood industry. Jel codes: M41, D24, L73. 1