Expenditure Analysis - Pre Diagnosis Company Results

In many fields of activity the most concrete form under which the competitive fight is carried on is the so-called "price war". In this case, the only form of long-term survival is to reduce the operational costs. Therefore, the accurate knowledge of the costs' level, of their training places and their size in the case of the competitors are vital to the company's management. In the literature, in order to achieve the analysis of the costs' effectiveness, there are used a series of indicators of which the most representative, regardless of the level at which it is determined, is "the average costs" on the basis of which it is realized the analysis from 2012-2013. The theoretical concepts presented in a logical sequence are combined with the practical ones, the source of information representing a profit and loss account of the company Turism Covasna (listed on the Stock Exchange, Bucharest). The results of the analysis are interpreted while trying to formulate some solutions to the economic and financial viability of the entity.