Influence of the Cost Structure in order to Manage the Relation Risk-Return

Ruse Elena () and Elefterie Liana ()
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Ruse Elena: “Spiru Haret” University
Elefterie Liana: “Spiru Haret” University

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 1, 1875-1878

Abstract: In practice and in economic theory is increasingly accepted the belief that the masters of costs have the biggest opportunities to win the global competition for supremacy. In essence, the progress of any kind should determine the achievement of economic goods with the lowest costs. The basic concept of direct-costing method is the foundation product cost calculation using only variable costs. Attribution of indirect variable costs be made generally without difficulty because the variable costs are, by definition, normally related to the production and sale.

Keywords: direct-costing; costs management; variable costs; management accounting. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:11:y:2011:i:1:p:1875-1878

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