EconPapers    
Economics at your fingertips  
 

Performance of manufactured and sold goods by direct costing method

Teodor Hada, Nicoleta Bărbuţă-Mişu and Teodora Maria Avram
Additional contact information
Teodor Hada: Bogdan Vodă University of Cluj Napoca, Romania
Teodora Maria Avram: 1 Decembrie 1918 University of Alba Iulia, Romania

Risk in Contemporary Economy, 2018, 95-103

Abstract: The paper presents how the performance of manufactured and sold goods can be highlighted by the Direct Costing Method. The study provides an integrated approach to personalized cost calculation through a detailed empirical study, monthly detailed, for data of 2017. We consider it useful to know how to reduce company spending to increase profitability and, implicitly, performance. The current performance context of manufactured goods produces findings for the analysed company as it is found in the financial balance area and the volume of sales is greater than the safety margin of the difference between the turnover and the determined breakeven point.

Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
http://www.rce.feaa.ugal.ro/images/stories/RCE2018/Hada_Barbuta-Misu_Avram.pdf (application/pdf)

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:ddj:fserec:y:2018:p:95-103

DOI: 10.26397/RCE206705329

Access Statistics for this article

More articles in Risk in Contemporary Economy from "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Gianina Mihai ().

 
Page updated 2019-04-17
Handle: RePEc:ddj:fserec:y:2018:p:95-103