CAPACITĂȚI DE PRODUCȚIE: TIPURI ȘI UTILIZĂRI
PRODUCTION CAPABILITIES: TYPES AND USES

Summary/Abstract: In accounting practice, entities determine and apply production capacity according to various aspects, such as: in the case of presenting reliable information in the financial statements, the provisions in force of the EU Directives, National Accounting Standards (SNC, GAAP, etc.) must be respected and /or international (IFRS), etc.; when making decisions, entities can apply information related to the production capacities of machines, such as those from their technical passports; for budgeting purposes, the planned (budgeted) capabilities will be applied. Thus, researching the types of production capacities and how they are used is an essential aspect of calculating the cost of production.

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