Performance of manufactured and sold goods by direct costing method
Nicoleta Bărbuţă-Mişu and
Teodora Maria Avram
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Teodor Hada: Bogdan VodÄƒ University of Cluj Napoca, Romania
Teodora Maria Avram: 1 Decembrie 1918 University of Alba Iulia, Romania
Risk in Contemporary Economy, 2018, 95-103
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.
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Persistent link: https://EconPapers.repec.org/RePEc:ddj:fserec:y:2018:p:95-103
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