Principiile calculatiei costurilor

Viorica Braga ()

No 2010/52, Papers from Osterreichish-Rumanischer Akademischer Verein

Abstract: Prin intermediul acestui articol am dorit sa prezit faptul că, obţinerea diferitelor de categorii de costuri deosebit de utile în procesul decizional, trebuie să se realizeze prin respectarea anumitor principii cum ar fi: principiul separarii cheltuielilor, principiul delimitării cheltuielilor în timp, principiul delimitării cheltuielilor în spaţiu, principiul delimitării cheltuielilor productive de cele neproductive.

Keywords: cheltuieli; costuri; contabilitate de gestiune; antecalculaţie; postcalculaţie (search for similar items in EconPapers)
JEL-codes: A11 (search for similar items in EconPapers)
Pages: 3 pages
Date: 2010-04-16
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