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Principiile calculatiei costurilor

Author

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  • Braga, Viorina

    () (Universitatea Spiru Haret, Facultatea de Finante si Banci)

Abstract

Prin intermediul acestui articol am dorit sa prezit faptul că, obţinerea diferitelor de categorii de costuri deosebit de utile în procesul decizional, trebuie să se realizeze prin respectarea anumitor principii cum ar fi: principiul separarii cheltuielilor, principiul delimitării cheltuielilor în timp, principiul delimitării cheltuielilor în spaţiu, principiul delimitării cheltuielilor productive de cele neproductive.

Suggested Citation

  • Braga, Viorina, 2010. "Principiile calculatiei costurilor," Papers 2010/52, Osterreichish-Rumanischer Akademischer Verein.
  • Handle: RePEc:ris:sphedp:2010_052
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    More about this item

    Keywords

    cheltuieli; costuri; contabilitate de gestiune; antecalculaţie; postcalculaţie;

    JEL classification:

    • A11 - General Economics and Teaching - - General Economics - - - Role of Economics; Role of Economists

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