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...

Full description

Bibliographic Details
Main Author: Florin-Constantin DIMA
Format: Article
Language:English
Published: Romanian Foundation for Business Intelligence 2013-06-01
Series:Cross-Cultural Management Journal
Subjects:
Online Access: http://seaopenresearch.eu/Journals/articles/CMJ2013_I1_2.pdf