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Influence of the Cost Structure in order to Manage the Relation Risk-Return


  • Ruse Elena

    () (“Spiru Haret” University)

  • Elefterie Liana

    () (“Spiru Haret” University)


In practice and in economic theory is increasingly accepted the belief that the masters of costs have the biggest opportunities to win the global competition for supremacy. In essence, the progress of any kind should determine the achievement of economic goods with the lowest costs. The basic concept of direct-costing method is the foundation product cost calculation using only variable costs. Attribution of indirect variable costs be made generally without difficulty because the variable costs are, by definition, normally related to the production and sale.

Suggested Citation

  • Ruse Elena & Elefterie Liana, 2011. "Influence of the Cost Structure in order to Manage the Relation Risk-Return," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1875-1878, May.
  • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:1875-1878

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    direct-costing; costs management; variable costs; management accounting.;

    JEL classification:

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


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