Rational imputation of the structure expenses
The cost of production absorbs expenses which behave differently in relation to the activity level (variable expenses), whatever the level of activity (fixed or structure expenses) is. The influence of these two categories of expenses is felt on the unitary cost. Cost variation is determined only by...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Transilvania University Press
2011-01-01
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Series: | Bulletin of the Transilvania University of Brasov. Series V : Economic Sciences |
Subjects: | |
Online Access: | http://webbut.unitbv.ro/BU2011/Series%20V/BULETIN%20V%20PDF/28%20suciu%20t%201%20BUT%202011.pdf |