THEORETICAL AND PRACTICAL CONSIDERATIONS REGARDING THE COST CALCULATION USING DIRECT COSTING

The definition of the cost of production as applied to inventories refers to the acquisition and production cost, and its determination involves many considerations. This article emphasizes a comparative approach of the calculation of production cost under direct costing and absorption costing, and...

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Bibliographic Details

Published in:	Strategii Manageriale
Main Author:	Cristina Aurora, Bunea-Bontaş
Format:	Article
Language:	English
Published:	Universităţii "Constantin Brâncoveanu" 2012-01-01
Subjects:	cost of production direct costing absorption costing variable costs fixed costs income statement
Online Access:	http://www.strategiimanageriale.ro/images/images_site/articole/article_86791b0b841d35568cf3ff0e3f598d4b.pdf