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Raționamente manageriale în luarea deciziilor fundamentate pe costuri

Show simple item record Bîrcă, Aliona Olaru, Lidia Dermenji, Cristina 2020-09-21T12:27:46Z 2020-09-21T12:27:46Z 2018-03-15
dc.identifier.isbn 978-9975-75-923-6
dc.identifier.uri ${dspace.ui.url}/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

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