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Diagnostic Analysis Of The Cost Per Unit Of Product


  • 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)


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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    References listed on IDEAS

    1. Black, Fischer & Scholes, Myron S, 1973. "The Pricing of Options and Corporate Liabilities," Journal of Political Economy, University of Chicago Press, vol. 81(3), pages 637-654, May-June.
    2. Blenman, L. P. & Cantrell, R. S. & Fennell, R. E. & Parker, D. F. & Reneke, J. A. & Wang, L. F. S. & Womer, N. K., 1995. "An alternative approach to stochastic calculus for economic and financial models," Journal of Economic Dynamics and Control, Elsevier, vol. 19(3), pages 553-568, April.
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    More about this item


    cost per product unit; structure; constant costs; variable costs;

    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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