ACTIVIDADES DEL PROYECTO PARA LA ETAPA DE CONSTRUCCIÓN

EMILIA MIHĂILĂ ^*

ABSTRACT: The gestion accountancy evolved from historical point of view, as the production of goods and the competion evolved.

KEY WORDS: cost, the administration accountancy, public informations;

confidential informations

The big majority of conceptions concerning the cost and the administration accountancy, used in the specialty literature and practice of the XX century, were developed between 1880 and 1925. Many of the first approaches concerning costs are following the profitability of a firm on each product and are using this information to take strategically decisions.

The shaping of the administration accountancy and the calculation of costs was preceded by the development of the calculation technique of the cost, implied to the internal gestion of the productive unit and, first, to the industrial units.

The technique used to determine the cost came to complete the sphere of the matematical calculations applied in economy only in the modern era, when the objective conditions of the society’s historical development gave birth to the economical category named cost.

The gestion accountancy evolved from historical point of view, as the production of goods and the competion evolved. In the conditions when the market was owned exclusively by the producer, as a follow-up of the penury of goods requested by the consumers, the administration accountancy’s role could be summarized at the complete calculation of costs, which allow the producer to adapt his prices to the movement proces of costs. In time, as a follow-up of the competition’s intensification, modifications were produced in the market’s dominant position, respectively of the economical power from the bearers to the consumers, but also because of the emergence of some new management techniques, the acceleration of the

* Assist. Prof. at the University of Petroşani, Romania

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technologies evolution, all of these are influencing the evolution of the administration accountancy systems, oriented on the foresight of the level and the structure of costs and especialy on their operative control.

In the west-european doctrine, and especialy in France, administration accountancy can be defined as an analysis technique of an enterprise’s activities and of it’s products, which’s object is: the evaluation of the produced objects, of the executed jobs or of the services performed by an enterprise and the control of the internal production conditions, thru costs.

In our country, the first romanian author which approaches and debates in the accountancy literature the problem of the importance, structure and forming of the production’s cost, is the professor Constantin Petrescu from Iasi. In his paper

“Accountancy and administration treaty”, Iasi 1901, he names the cost the same as the french authors: come back price. Constantin Petrescu treats, in premiere, the problem of the general expenses distribution on the produced values, promoting the idea to use some repartion bases, differenced according to the type of the expenses which form this expenses category. He sustains the idea of distributing the general expenses in costs, on the considerent that “these expenses are nothing else but parts of the value of the good for which they were made.”

Due to this idea, Constantin Petrescu finds himself in an oposed position to some economists from eastern Europe, which sustained, 2 – 3 years ago, the separation of the fixed expenses in a colector account and their passing in direct mode on the results.

From the year 1925, most of this theories were abandoned, in the favor of the determination of the costs on each product.

The informations extracted from the financial reports became the leading force of the costs accountancy system. The managers and the firms are orientating to use more detailed and exact operations about the product’s cost. In the case of the enterprises with a relatively homogeneous production, the problem was simplier, the consumed resurses beeing of the same kind, the informations about costs, alimentated by the dates extracted from the financial reports were pretty good. At the enterprises with homogeneous production appears the dificulty, where, even if the diversity of products is increasing, the need to have informations as exactly as possible is covered by the increased cost of obtaining these informations.

Between 1950 and 1960 efforts were made to enhance the costs system, for the manager’s use. These efforts were oriented more to make the informations of the financial accountancy usefull to supply some informations and procedures completely new, besides the ones resulted from the financial reports.

In the period 1980 – 1990 we could tell that the traditional praqtiques of the administration accountancy no longer served for the managerial needs, some people even pretend that the existing system of the administration accountancy is obsolete and efectively unuseful. Managers needed more concrete informations, more useful, more detailed about the costs of products, works and services, to enhance quality, productivity and the reduction of their costs.

Some aspects about the administration accountancy’s history 153 The accountancy informational system is organized in two big subsystems:

financial accountancy subsystem and the administration accountancy subsystem.

These subsystems are different both from the objectives point of view, but also from the system inputs and the type of the proceses used to transform the inputs in outputs. Financial accountancy is different from the objectives point of view and from the type of proceses used to transform outputs in inputs. Financial accountancy offers informations to the external users, having as main purpose the establishment of financial situations and reports, and the administration accountancy produces informations for the internal users, using as main information source the informations supplied by the financial accountancy.

No matter of the inconvenients or the advantages of one or another of the two accountancies, our country adopted in theory and practice the organization of accountancy in double circuit. Regarded as a scientific discipline, accountancy must ensure two categories of informations, which are:

- public informations;

- confidential informations.

Public informations – they are usualy systematizated in documnents of accountancy synthesis, such as: accountancy balance, loss and profit account, explicative and other reports, are designed especialy for the users from outside the patrimonial area, respectively to the associates or shareholders, clients and suppliers, financial and credit organizations, state administration, especialy to the fiscal one and to the necesities of aggregation of intermediary administration balances, in the national accounts system. Supplying these informations is an imperative action of the patrimonial unit’s activity transparence, of the their’s legiblity by the external users of the accountancy information who wish to be interested on it’s economico-financial bonhomie, in their decisions in various business transactions. This appears as a necesity in concurential economy conditions, so the organization and the leading of a financial accountancy, relatively unitary, who ensures these informations, is imposed by normative reglementations emited by national organizations with atributions in accountancy normation.

By it’s object, financial accountancy doesn’t ensure the cost calculation of products, works or executed services and doesn’t allow their lucrativeness analysis. To find out their cost and lucrativeness, informations must be extracted from inside of the patrimonial unit, appealing to administration accountancy.

The confidential information are usually systematized in documents and analyses designed for the internal use of the managers of patrimonial units from different organizatorical levels. Only based on this information it is possible to take at the right time all the decisions which allow the unit’s adaptation at the conditions of the concurential market, to resist to the exogenous and endogenous perturbatory factors of each patrimonial unit.

The necessity of this information is fully confirmed by the practice of the countries with developed market economy, where the suppliance of confidential information is the main attribute and the declared purpose of the administration

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accountancy. As we mentioned before, the administration accountancy allows evidencing the constitutive elements of costs and results, very important aspect for the enterprise’s direction. So, the administration accountancy situates among its fundamental objectives the ones who concern knowing the obtained product’s cost, the effectuated works and the performed services, and, if the obtained results aren’t satisfying, this offers the possibility to analyze the deficiency’s causes.

In contemporaneous economy theory there are two currents who define the accountancy’s object of study in general and especially of the administration accountancy, which are:

- philosophical scientist current;

- philosophical pragmatic current;

The philosophical scientist or materialist current considers as object of a science “a category of facts, a special group of phenomena, studied only by the respective science, interpreted from a certain point of view, establishing invariable reports between the phenomena and their causes, in a frame of specific categories”.

In the plain of accountancy doctrines, the researches which started from this desiderate lead to the conception according to which “the accountancy (including the administration accountancy) has as object the recording, the following and the documented control, chronologically and systematic, in money etalon, of the social reproduction in existence form, the movement and the transformation of the economical patrimony of each unit or organizing chain of the national economy”.

The philosophical pragmatic current, predominant especially in U.S., defines the object of knowledge as “an instrument of biological adaptation of the man to the medium”. Starting from the so called “genetic theory of truth”, the pragmatism sustains that there aren’t true ideas, but only ideas which become true in the activity of an individual, as long as they have a good efficiency.

The object of the administration accountancy can be defined as the identification, the gathering, the measuring, the classification, the recording, the analysis and the reporting of the internal accountancy data, with the purpose of establishing the right decisions.

As a conclusion, we could say that the administration accountancy has as objective the recording and the analyses of internal accountancy data, with the purpose of supplying to the enterprise’s leading board the information about the products costs, works and services executed to take the right decisions.

REFERENCES:

[1]. Oprea Călin, Gheorghe Cârstea - Contabilitatea de gestiune şi calculaţia costurilor, Editura Genicod , Bucureşti,2002

[2]. Crăciun Sabău, Ion Pereş, Dumitru Cotleţ, - Contabilitatea întreprinderilor –de comerţ, turism şi servicii, Editura Eurostampa; Timişoara, 2001

Annals of the University of Petroşani, Economics, 4 (2004), 155-160 155

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