Impact of Costing and Cost Analysis Methods on the Result of the Period: Methods Based on Partial Cost Theory

Toma Maria ()
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Toma Maria: “Valahia†University of Targoviste

Ovidius University Annals, Economic Sciences Series, 2017, vol. XVII, issue 2, 671-675

Abstract: Cost diagnosis is a tool for controlling, regulating, and piloting an enterprise's performance in a competitive economy. Understanding the complete and complex analysis and perceived investigation of resource consumption in an enterprise requires: a good knowledge of subordinate concepts, cost typology, cost analysis methods, calculation methods and unit cost analysis, implicit the cost and strategic decision of the enterprise. Looking from this perspective, in the present paper we have proposed that objectives, to approach the full cost calculation methods based on partial costs (direct-costing on the product or direct-costing evolved), and comparing them to determine the effect they have on the outcome of the period.

Keywords: partial cost; variable cost; fixed cost (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xvii:y:2017:i:2:p:671-675

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