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The Structural Analysis Of Costs And The Processes Of Firm Financing

Author

Listed:
  • Baluta, Aurelian Virgil

    (Spiru Haret, Facultatea de Management Financiar Contabil)

Abstract

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
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    More about this item

    Keywords

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

    JEL classification:

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

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