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Evolution And Performance Analysis For Wine Entities In Romania

Author

Listed:
  • Dan Topor

    (‘1 Decembrie 1918‘ University Of Alba Iulia Romania)

  • Sorinel Capusneanu

    (Dimitrie Cantemir Christian University Bucharest Romania)

  • Alina Putan

    (‘1 Decembrie 1918‘ University Of Alba Iulia Romania)

Abstract

The article aims to highlight the evolution of wine entities in Romania and theirperformance. Given the state of research conducted in the literature on performance measurementand analysis of the entities from wine sector and the achievements of specialists, the authors of thisarticle demonstrates the importance of using the method of variable costs in terms of its specificindicators and making any decisions based on information provided by them. The article ends withthe authors' conclusions about the benefits and importance of using direct-costing method inmonitoring and measurement of performance in wine entities in Romania.

Suggested Citation

  • Dan Topor & Sorinel Capusneanu & Alina Putan, 2012. "Evolution And Performance Analysis For Wine Entities In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-9.
  • Handle: RePEc:alu:journl:v:2:y:2012:i:14:p:9
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    File URL: http://oeconomica.uab.ro/upload/lucrari/1420122/09.pdf
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    References listed on IDEAS

    as
    1. Mukul Pal & Ioan Alin Nistor, 2011. "Time Duration Decay In Romanian Capital Markets," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 5(5(558)(su), pages 641-646, July.
    2. Sorin Briciu, 2008. "Variable And Fixed Costs In Company Management," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-14.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Performance; fixed expenses; variable expenses; decision; direct-costing;

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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