CALCULATION OF COMPANY COSTS THROUGH THE DIRECT-COSTING CALCULATION METHOD
The cost of production has as its starting point the purchase cost of raw materials and consumables, as well as their processing cost and the calculation of the production cost involves complex aspects. This article is based on the two major concepts of costs calculation, namely the concept of full...
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Format: | Article |
Language: | English |
Published: |
Romanian Foundation for Business Intelligence
2013-06-01
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Series: | Cross-Cultural Management Journal |
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Online Access: |
http://seaopenresearch.eu/Journals/articles/CMJ2013_I1_2.pdf
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