UTILITATEA ANALIZEI RELAŢIEI COST-VOLUM-PROFIT ÎN METODA DIRECT-COSTING PENTRU PROCESUL DECIZIONAL

• Main Authors: Nelea CHIRILOV, Svetlana MIHAILA
• Format: Article
• Language: English
• Published: Moldova State University 2016-12-01
• Series: Studia Universitatis Moldaviae: Stiinte Exacte si Economice
• Subjects: cost-volume-profit, direct-costing method, break-even point, variable costs, fixed costs, profit.
• Online Access: http://ojs.studiamsu.eu/index.php/exact-economic/article/view/680

<p>În acest articol este analizată relaţia cost-volum-profit în scopul optimizării profitului şi fundamentării unor decizii economice optime. Sunt prezentate studii de caz metodologice menite să evidenţieze necesitatea indicatorilor: pragul de rentabilitate, marja de contribuţie, rezerva stabilităţii financiare, volumul vânzărilor necesar obţinerii profitului dorit, preţul marginal. Rezultatele obţinute sunt prezentate şi analizate de autori. Articolul se încheie cu concluziile autorilor privind avantajele oferite de calculele şi analizele ce pot fi efectuate pe baza relaţiei cost-volum-profit în metoda direct-costing pentru procesul decizional.</p><pre><strong>THE </strong><strong>UTILITY</strong><strong> OF ANALYZING COST-VOLUME-PROFIT RELATIONSHIP THROUGH </strong></pre><pre><strong>THE DIRECT-COSTING METHOD FOR DECISION MAKING PROCESS</strong><strong></strong></pre><p>In this article it is analyzed the cost-volume-profit relationship with the aim of profit optimization and elaboration of optimum economic decisions. The statement also reflects methodological case studies which highlight the necessity of the following indicators: break-even point, contribution margin, reserve of financial stability, sales volume required for obtaining target profit, marginal price. The results are presented and are analyzed by authors. The article ends up with the conclusions of the authors with regards to advantages provided by the calculations and analysis which can be performed on the basis of cost-volume-profit relationship through the direct-costing method for decision making process.</p>