Raționamente manageriale în luarea deciziilor fundamentate pe costuri

Bîrcă, Aliona; Olaru, Lidia; Dermenji, Cristina

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dc.contributor.author	Bîrcă, Aliona
dc.contributor.author	Olaru, Lidia
dc.contributor.author	Dermenji, Cristina
dc.date.accessioned	2020-09-21T12:27:46Z
dc.date.available	2020-09-21T12:27:46Z
dc.date.issued	2018-03-15
dc.identifier.isbn	978-9975-75-923-6
dc.identifier.uri	${dspace.ui.url}/handle/1234567890/522
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/1234567890/522
dc.description	BÎRCĂ, Aliona, OLARU, Lidia, DERMENJI, Cristina. Raționamente manageriale în luarea deciziilor fundamentate pe costuri. In: Conferinţa Ştiinţifică Internaţională “Provocările contabilităţii în viziunea tinerilor cercetători” [online], 15 martie 2018, Ed. a 2-a: Culeg. de lucări șt. Chişinău: ASEM, 2018, pp. 111-116. ISBN 978-9975-75-923-6.	en_US
dc.description.abstract	The costs are an important element in decision-making, and managers need to be informed about their oscillation in the decision making process. In this perspective, the cost-volume-profit analysis and the various instruments of rational costs were presented. The profitability threshold was investigated using two techniques: the profit-and-loss approach (based on income statements) and the contribution margin approach. The decision regarding accepting an additional order has been investigated through the incremental analysis of the relevant costs. JEL. M20, M49	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	relevant cost	en_US
dc.subject	cost-volume profit analysis	en_US
dc.subject	incremental analysis	en_US
dc.title	Raționamente manageriale în luarea deciziilor fundamentate pe costuri	en_US
dc.type	Article	en_US