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Impact of Costing and Cost Analysis Methods on the Result of the Period: Methods Based on Full Cost Theory

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  • Toma Maria

    (“Valahia†University of Targoviste)

Abstract

Analysis of an enterprise's performance through the net result of the year is not significant because it takes into account financial elements and profit tax. Also, the result of the exercise is directly influenced by:- Accounting Policies for Recording Consumption, either as an expense in the income statement or as an asset on the balance sheet;- The ratio between the charges attributable to the products and those considered for the period;- The costing method used by the enterprise. Assessing the real effort of the enterprise, its results and its difficulties requires analytical investigation of the outcome of the period, the conditions of training and the determining factors of action. In light of the above, in the present paper we have proposed that objectives, to approach the methods of calculating full costs (economic or traditional), and comparing them to determine the effect they have on the outcome of the period.

Suggested Citation

  • Toma Maria, 2017. "Impact of Costing and Cost Analysis Methods on the Result of the Period: Methods Based on Full Cost Theory," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 667-670, December.
    • Handle: RePEc:ovi:oviste:v:xvii:y:2017:i:2:p:667-670
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    More about this item

    Keywords

    full cost; traditional cost; economic cost;
    All these keywords.

    JEL classification:

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

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