Accouting management using marginal costs
8/2004 , p38..45
Author(s):
Gabriel JINGA
Keywords:
marginal cost, productivity optimum, profitableness optimum, decisions, marginal analysis, decision-making reports
Abstract:
We present in this paper a few issues concerning the marginal costs and their impact on the managerial decisions concerning the costs. This article is split into two parts: in the first part we present the theoretical aspects concerning the definition of the marginal cost, the evolution areas and its graphical presentation, but also the points where the company registers the so-called “productivity and profitableness optimum”. In the second part we describe theoretically and practically a few types of managerial decisions relying on costs, the managerial analysis performed and the reports that have to be presented to the manager as a support for the future decisions taken. In the end we present a few general principles connected to the marginal costs used in any economical environment.
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