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Performance of manufactured and sold goods by direct costing method

Author

Listed:
  • Teodor HADA

    (Bogdan Vodă University of Cluj Napoca, Romania)

  • Nicoleta BARBUTA-MISU

    (Dunarea de Jos University of Galati, Romania)

  • Teodora Maria AVRAM

    (1 Decembrie 1918 University of Alba Iulia, Romania)

Abstract

The paper presents how the performance of manufactured and sold goods can be highlighted by the Direct Costing Method. The study provides an integrated approach to personalized cost calculation through a detailed empirical study, monthly detailed, for data of 2017. We consider it useful to know how to reduce company spending to increase profitability and, implicitly, performance. The current performance context of manufactured goods produces findings for the analysed company as it is found in the financial balance area and the volume of sales is greater than the safety margin of the difference between the turnover and the determined breakeven point.

Suggested Citation

  • Teodor HADA & Nicoleta BARBUTA-MISU & Teodora Maria AVRAM, 2018. "Performance of manufactured and sold goods by direct costing method," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 95-103.
    • Handle: RePEc:ddj:fserec:y:2018:p:95-103
    DOI: 10.26397/RCE206705329
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    References listed on IDEAS

    as
    1. Florin-Constantin DIMA, 2013. "Calculation Of Company Costs Through The Direct-Costing Calculation Method," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 15-21, May.
    2. repec:cmj:journl:y:2013:i:28:dimafc is not listed on IDEAS
    3. Makram Nouaili & Ezzeddine Abaoub & Anis Ochi, 2015. "The Determinants of Banking Performance in Front of Financial Changes: Case of Trade Banks in Tunisia," International Journal of Economics and Financial Issues, Econjournals, vol. 5(2), pages 410-417.
    Full references (including those not matched with items on IDEAS)

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