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Variable And Fixed Costs In Company Management

Listed author(s):
  • Sorin Briciu


    (1 Decembrie 1918 University of Alba Iulia)

The cost absorbs all the expenses of production for a company at acertain level of the activity. For eliminating the influence of the fixed costs’sabsorbtion and for a better supervision of other causes of digressions, the managerscan apply the method of rational imputation of the fixed costs. The managers should,in some cases, take into consideration the total costs and not the unit costs. Variablecosts, fixed costs and unit costs should be taken into consideration at all times. Whenmanagers decide on the products to be manufactured, they have to know how theincome and expenses vary along with the changes in the production volume. That iswhy they have to separate the fixed and the variable costs. The identification of avariable or fixed cost helps the manager to forecast the total costs and to take thedecisions based on an existent situation.

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Article provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.

Volume (Year): 1 (2008)
Issue (Month): 10 ()
Pages: 1-14

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Handle: RePEc:alu:journl:v:1:y:2008:i:10:p:14
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