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Aspects Regarding The Application Of Direct-Costing In Taking The Managerial Decisions

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  • Briciu Sorin

    ()
    (University 1 Decembrie 1918, Alba Iulia, Faculty of Sciences)

  • Sas Florentina

    ()
    (University 1 Decembrie 1918, Alba Iulia, Faculty of Sciences)

Abstract

Direct-costing represents a method of calculation which, although can not be used in financial reporting, represents a very strong instrument of analysis within reach of enterprise's management. The method direct-costing requires the delimitation between the variable and fixed costs and including in the cost of production of the variable costs, the fixed costs being considered costs of the period. Another important aspect is the difference between the methods of absorbent costs and the method direct costing. The making of rational decisions that can permit the obtaining of optimum results can be made only if it is taken into account the correlation between the fixed costs, the variable costs, the volume of activity and the price of selling of the products, correlation given by the specific indicators of the method direct-costing.

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Bibliographic Info

Article provided by University of Oradea, Faculty of Economics in its journal The Journal of the Faculty of Economics - Economic.

Volume (Year): 3 (2008)
Issue (Month): 1 (May)
Pages: 1058-1064

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Handle: RePEc:ora:journl:v:3:y:2008:i:1:p:1058-1064

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Keywords: Direct-costing; variable cost; fixed cost; cost of sub activity;

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