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Aspects Concerning Production Costs Analysis


  • Spatariu Elena Cerasela

    () (“Ovidius” University of Constanta, Faculty of Economic Sciences)

  • Asalos Nicoleta

    () (“Ovidius” University of Constanta, Faculty of Economic Sciences)

  • Lazar Cristina Mihaela

    () (“Ovidius” University of Constanta, Faculty of Economic Sciences)


Production cost represents one of the most significant indicators by which it can be appreciated the activity of an industrial enterprise. Its content includes a serial of information necessary to any manager, which by their calculation make it an indispensable tool for diagnosis, for stimulating the probable effects to one or other option, taking decision, controlling the realizations efficiency.

Suggested Citation

  • Spatariu Elena Cerasela & Asalos Nicoleta & Lazar Cristina Mihaela, 2010. "Aspects Concerning Production Costs Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 747-750, October.
  • Handle: RePEc:ovi:oviste:v:10:y:2010:i:2:p:747-750

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    More about this item


    cost; production; enterprise; calculation;

    JEL classification:

    • D00 - Microeconomics - - General - - - General
    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management


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