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Diagnostic Analysis Of The Cost Per Unit Of Product

Author

Listed:
  • Prof. Ioan Pană Ph. D

    (University of Piteşti Faculty of Economic Sciences Piteşti, Romania)

  • Prof. Viorica Pană Ph. D

    (University of Piteşti Faculty of Economic Sciences Piteşti, Romania)

Abstract

This paper treats the methodology used in the product unit diagnostic analysis by entities where products are obtained in several subordinated entities with management autonomy. It also presents the relations based on which overall effects of the structural changes on cost per product unit are quantified, as well as the relations used in the analysis of some calculation items.

Suggested Citation

  • Prof. Ioan Pană Ph. D & Prof. Viorica Pană Ph. D, 2010. "Diagnostic Analysis Of The Cost Per Unit Of Product," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(38), pages 1-8, May.
  • Handle: RePEc:aio:aucsse:v:2:y:2010:i:8:p:76-81
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    File URL: http://feaa.ucv.ro/AUCSSE/0038v2-007.pdf
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    More about this item

    Keywords

    cost per product unit; structure; constant costs; variable costs;
    All these keywords.

    JEL classification:

    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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