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Theoretical And Practical Considerations Regarding The Cost Calculation Using Direct Costing


  • Cristina Aurora BUNEA-BONTAS

    () (“Constantin Brâncoveanu” University, Romania)


The definition of the cost of production as applied to inventories refers to the acquisition and production cost, and its determination involves many considerations. This article emphasizes a comparative approach of the calculation of production cost under direct costing and absorption costing, and examines the impact of using these calculation systems on the financial performance of the companies presented in the income statement.

Suggested Citation

  • Cristina Aurora BUNEA-BONTAS, 2012. "Theoretical And Practical Considerations Regarding The Cost Calculation Using Direct Costing," Management Strategies Journal, Constantin Brancoveanu University, vol. 18(4), pages 35-39.
  • Handle: RePEc:brc:journl:v:18:y:2012:i:4:p:35-39

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    References listed on IDEAS

    1. Altinok, Nadir & Murseli, Hatidje, 2007. "International database on human capital quality," Economics Letters, Elsevier, pages 237-244.
    2. Thomas Bolli & Mathias Zurlinden, 2012. "Measurement of labour quality growth caused by unobservable characteristics," Applied Economics, Taylor & Francis Journals, vol. 44(18), pages 2297-2308, June.
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    More about this item


    cost of production; direct costing; absorption costing; variable costs; fixed costs; income statement;

    JEL classification:

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


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