Variable Costs Method. Application Variants Adapted to Romanian Accounting Plan

Gheorghe V. Lepãdatu
Additional contact information
Gheorghe V. Lepãdatu: “Dimitrie Cantemir” Christian University, Bucharest

Theoretical and Applied Economics, 2009, vol. 09(538), issue 09(538), 41-50

Abstract: This article describes the variable costs method and its adaptation possibilities to the Romanian general accounting plan. There are described the three variants of the variable costs method and presented the methodological stages that are passing through managerial accounting using the 9th class “Management accounts”. The article is ending with the advantages and disadvantages of adaptation of variable costs method to the Romanian general accounting plan.

Keywords: variable costs; period costs; accounting plan; raw profit contribution; internal offset. (search for similar items in EconPapers)
Date: 2009
References: Add references at CitEc
Citations:

Downloads: (external link)
http://store.ectap.ro/articole/411.pdf (application/pdf)
http://www.ectap.ro/articol.php?id=411&rid=53 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:09(538):y:2009:i:09(538):p:41-50

Access Statistics for this article

Theoretical and Applied Economics is currently edited by Mircea Dinu

More articles in Theoretical and Applied Economics from Asociatia Generala a Economistilor din Romania / Editura Economica Contact information at EDIRC.
Bibliographic data for series maintained by Mircea Dinu ().