This paper aims to emphasize the importance of the preliminary analysis and the economic effects within managerial decisions and the cost of operation, so that the account information to be used efficiently. The inventory accounting contributes to the planning, budgeting and managing of the enterprise economic resources. To manage the resources and the costs means not only to try to reduce their value, but also to maintain the balance between the expenditure and the utility generated by this. That means to take good decisions in all domains, which have influences over the enterprise’s resources and costs. The result of the enterprise express its own exploiting elements – the owned resources – the capability of the enterprise to produce by its own activity – namely what is capable to produce – and all the quality dimensions of its own production capacity – how it produces and for whom. Keeping the potential of the enterprise’s activity depends on the way it succeed in recovering, by selling, the costs resulted from the manufacturing activity and the development is conditioned by the difference between the amounts obtained from selling the goods, execution of works or services and the expenditures related to these activities.
Special Electric Cables: Setting Production and Preliminary Analysis of Costs