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Calculatia repr. procedeul metodei cont-tii folosit p/u determinarea costului elem. patrimoniale. La intocmirea calculatiei se stabileste in prealabil obiectul si unit. de calculatie. Ca obiect de calc. ne serveste un produs sau un grup de produse neomogene.
Unit. de calc. repr. etalonul de evidenta a obiectelor de calculatie.
Formele calc-ei :
1)Dupa momentul intocmirii cunoastem: a) calc-tii planificate
b)calc-tii efective.
2)Dupa periodicitate: a)calc. periodice (pe parc. anului)
b)calc. anuale (la finele anului).
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