Decision making based on direct costing
9/2004 , p60..65
Author(s):
Luiza ONEA
Keywords:
direct cost, fixed costs, variable costs, costs per unit, operational costs,decision making.
Abstract:
Direct costing method may be considered as the solution of calculation of costs of production and of some indicators able to ensure the operational determination of production cost and of some indicators bearing useful information needed for managerial decision making. The core principle is separation of expenses from fixed to variableand consider only costs/unit.
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