The Order Method – a Calculation System Used in Constructions

The choice of the best production cost calculation method is a decision that must be taken performing a very clear distinction, the two notions being frequently confused as being the same thing, the cost expense respectively. The construction production makes no exception to the rule, especially since the construction process is very complex, and documents used in tracking and determining the costs are specific to this sector of the economy. In this scientific approach we will start from IAS 11 “The construction costs” and the legislation in Romania which try to match the standards, but, unfortunately, this attempt remained only on paper because in practice the companies from the construction field work as they consider best. The units within the construction field use the order calculation method because through the specific of this construction activity, this method suits best.