CONSIDERATIONS ON THE RATIONAL IMPUTATION OF THE FIXED EXPENSES
In this material we tried to address some issues relating to the rational allocation of fixed expenses, which is the elimination of complete calculation of costs of products, works or services variations in the incidence of activity. From the brief presentation of the principles, techniques an...
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Academica Brâncuşi
2009-12-01
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Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
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Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2009-03/34_MARIA_SANDU.pdf |
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doaj-6144aa50678e4a8ca2c1a49837a7ee3a2020-11-25T00:54:29ZengAcademica BrâncuşiAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie 1844-70071844-70072009-12-0111411 426 CONSIDERATIONS ON THE RATIONAL IMPUTATION OF THE FIXED EXPENSESMaria SANDU 0Rodica BADIŢĂ 1Universitatea din Craiova D.G.F.P.Gorj In this material we tried to address some issues relating to the rational allocation of fixed expenses, which is the elimination of complete calculation of costs of products, works or services variations in the incidence of activity. From the brief presentation of the principles, techniques and stages of specific rational allocation of fixed expenses, it appears that it has no role to change the content and methodology of determining the cost but is a means of analysis and control of costs and results. As a result of the application in practice cost calculations are highlighted inactivity and the intense activity, can be investigated causes them to take measures to improve conditions for the operation of the enterprise. http://www.utgjiu.ro/revista/ec/pdf/2009-03/34_MARIA_SANDU.pdffixed expensescoststrading companyresources. |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Maria SANDU Rodica BADIŢĂ |
spellingShingle |
Maria SANDU Rodica BADIŢĂ CONSIDERATIONS ON THE RATIONAL IMPUTATION OF THE FIXED EXPENSES Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie fixed expenses costs trading company resources. |
author_facet |
Maria SANDU Rodica BADIŢĂ |
author_sort |
Maria SANDU |
title |
CONSIDERATIONS ON THE RATIONAL IMPUTATION OF THE FIXED EXPENSES |
title_short |
CONSIDERATIONS ON THE RATIONAL IMPUTATION OF THE FIXED EXPENSES |
title_full |
CONSIDERATIONS ON THE RATIONAL IMPUTATION OF THE FIXED EXPENSES |
title_fullStr |
CONSIDERATIONS ON THE RATIONAL IMPUTATION OF THE FIXED EXPENSES |
title_full_unstemmed |
CONSIDERATIONS ON THE RATIONAL IMPUTATION OF THE FIXED EXPENSES |
title_sort |
considerations on the rational imputation of the fixed expenses |
publisher |
Academica Brâncuşi |
series |
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
issn |
1844-7007 1844-7007 |
publishDate |
2009-12-01 |
description |
In this material we tried to address some
issues relating to the rational allocation of fixed
expenses, which is the elimination of complete
calculation of costs of products, works or services
variations in the incidence of activity.
From the brief presentation of the
principles, techniques and stages of specific rational
allocation of fixed expenses, it appears that it has no
role to change the content and methodology of
determining the cost but is a means of analysis and
control of costs and results. As a result of the
application in practice cost calculations are
highlighted inactivity and the intense activity, can be
investigated causes them to take measures to improve
conditions for the operation of the enterprise. |
topic |
fixed expenses costs trading company resources. |
url |
http://www.utgjiu.ro/revista/ec/pdf/2009-03/34_MARIA_SANDU.pdf |
work_keys_str_mv |
AT mariasandu considerationsontherationalimputationofthefixedexpenses AT rodicabadita considerationsontherationalimputationofthefixedexpenses |
_version_ |
1725234163666124800 |