IDEAS home Printed from
   My bibliography  Save this paper

The Structural Analysis Of Costs And The Processes Of Firm Financing


  • Baluta, Aurelian Virgil

    () (Spiru Haret, Facultatea de Management Financiar Contabil)


In the scientific communication there are presented elements of structural analysis of costs in relation with the processes of firm financing. The main criteria of costs’ classification are connected with different stages of the activity of modern firm financing. The role of costs’ structural analysis thus exceeds the accountancy area and enters the process of making tactic or strategic decisions. The interdisciplinary nature of the decisional act appears inclusively by means of processing (for financial purposes) the information resulted from the analysis of costs.

Suggested Citation

  • Baluta, Aurelian Virgil, 2009. "The Structural Analysis Of Costs And The Processes Of Firm Financing," Papers 2009/88, Osterreichish-Rumanischer Akademischer Verein.
  • Handle: RePEc:ris:sphedp:2009_088

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item


    the structural analysis of costs; the criterion of costs’ classification; firm financing; managerial decision; centre of responsibility; cost category;

    JEL classification:

    • Q55 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Technological Innovation


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ris:sphedp:2009_088. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Brindusa Covaci). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.