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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| Format: | Article |
| Language: | English |
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Universităţii "Constantin Brâncoveanu"
2012-01-01
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| Series: | Strategii Manageriale |
| Subjects: | |
| Online Access: | http://www.strategiimanageriale.ro/images/images_site/articole/article_86791b0b841d35568cf3ff0e3f598d4b.pdf |
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| _version_ | 1839599077143085056 |
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| author | Cristina Aurora, Bunea-Bontaş |
| author_facet | Cristina Aurora, Bunea-Bontaş |
| author_sort | Cristina Aurora, Bunea-Bontaş |
| collection | DOAJ |
| description | 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 examines the impact of using these calculation systems on the financial performance of the companies presented in the income statement. |
| format | Article |
| id | doaj-art-a0d2eb8fe8674c40a246f85df8fd1730 |
| institution | Matheson Library |
| issn | 1844-668X |
| language | English |
| publishDate | 2012-01-01 |
| publisher | Universităţii "Constantin Brâncoveanu" |
| record_format | Article |
| series | Strategii Manageriale |
| spelling | doaj-art-a0d2eb8fe8674c40a246f85df8fd17302025-08-02T15:25:13ZengUniversităţii "Constantin Brâncoveanu"Strategii Manageriale1844-668X2012-01-01V4(18)3540THEORETICAL AND PRACTICAL CONSIDERATIONS REGARDING THE COST CALCULATION USING DIRECT COSTINGCristina Aurora, Bunea-BontaşThe 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 examines the impact of using these calculation systems on the financial performance of the companies presented in the income statement.http://www.strategiimanageriale.ro/images/images_site/articole/article_86791b0b841d35568cf3ff0e3f598d4b.pdfcost of productiondirect costingabsorption costingvariable costsfixed costsincome statement |
| spellingShingle | Cristina Aurora, Bunea-Bontaş THEORETICAL AND PRACTICAL CONSIDERATIONS REGARDING THE COST CALCULATION USING DIRECT COSTING Strategii Manageriale cost of production direct costing absorption costing variable costs fixed costs income statement |
| title | THEORETICAL AND PRACTICAL CONSIDERATIONS REGARDING THE COST CALCULATION USING DIRECT COSTING |
| title_full | THEORETICAL AND PRACTICAL CONSIDERATIONS REGARDING THE COST CALCULATION USING DIRECT COSTING |
| title_fullStr | THEORETICAL AND PRACTICAL CONSIDERATIONS REGARDING THE COST CALCULATION USING DIRECT COSTING |
| title_full_unstemmed | THEORETICAL AND PRACTICAL CONSIDERATIONS REGARDING THE COST CALCULATION USING DIRECT COSTING |
| title_short | THEORETICAL AND PRACTICAL CONSIDERATIONS REGARDING THE COST CALCULATION USING DIRECT COSTING |
| title_sort | theoretical and practical considerations regarding the cost calculation using direct costing |
| topic | cost of production direct costing absorption costing variable costs fixed costs income statement |
| url | http://www.strategiimanageriale.ro/images/images_site/articole/article_86791b0b841d35568cf3ff0e3f598d4b.pdf |
| work_keys_str_mv | AT cristinaaurorabuneabontas theoreticalandpracticalconsiderationsregardingthecostcalculationusingdirectcosting |