THE STRUCTURAL ANALYSIS OF COSTS AND THE PROCESSES OF FIRM FINANCING

Aurelian Virgil Baluta ()
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Aurelian Virgil Baluta: Spiru Haret, Facultatea de Management Financiar Contabil

No 2009/88, Papers from Osterreichish-Rumanischer Akademischer Verein

Abstract: In the scientific communication there are presented elements of structural analysis of costs in relation with the processes of firm financing. The main criteria of costs’ classification are connected with different stages of the activity of modern firm financing. The role of costs’ structural analysis thus exceeds the accountancy area and enters the process of making tactic or strategic decisions. The interdisciplinary nature of the decisional act appears inclusively by means of processing (for financial purposes) the information resulted from the analysis of costs.

Keywords: the structural analysis of costs; the criterion of costs’ classification; firm financing; managerial decision; centre of responsibility; cost category (search for similar items in EconPapers)
JEL-codes: Q55 (search for similar items in EconPapers)
Pages: 10 pages
Date: 2009-10-12
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Persistent link: https://EconPapers.repec.org/RePEc:ris:sphedp:2009_088

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