CONSIDERATIONS ON THE RATIONAL IMPUTATION OF THE FIXED EXPENSES
In this material we tried to address some issues relating to the rational allocation of fixed expenses, which is the elimination of complete calculation of costs of products, works or services variations in the incidence of activity. From the brief presentation of the principles, techniques an...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Academica Brâncuşi
2009-12-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| Subjects: | |
| Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2009-03/34_MARIA_SANDU.pdf |
| Summary: | In this material we tried to address some
issues relating to the rational allocation of fixed
expenses, which is the elimination of complete
calculation of costs of products, works or services
variations in the incidence of activity.
From the brief presentation of the
principles, techniques and stages of specific rational
allocation of fixed expenses, it appears that it has no
role to change the content and methodology of
determining the cost but is a means of analysis and
control of costs and results. As a result of the
application in practice cost calculations are
highlighted inactivity and the intense activity, can be
investigated causes them to take measures to improve
conditions for the operation of the enterprise. |
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| ISSN: | 1844-7007 1844-7007 |