Influence of the Cost Structure in order to Manage the Relation Risk-Return
AbstractIn practice and in economic theory is increasingly accepted the belief that the masters of costs have the biggest opportunities to win the global competition for supremacy. In essence, the progress of any kind should determine the achievement of economic goods with the lowest costs. The basic concept of direct-costing method is the foundation product cost calculation using only variable costs. Attribution of indirect variable costs be made generally without difficulty because the variable costs are, by definition, normally related to the production and sale.
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Bibliographic InfoArticle provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.
Volume (Year): XI (2011)
Issue (Month): 1 (May)
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Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice
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direct-costing; costs management; variable costs; management accounting.;
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