Capitolul 6 – Considerații privind calculația costului prin metode moderne și impactul asupra luării deciziilor manageriale

Abstract

The management of an entity needs information on all the costs and resources consumed regarding the course of a product, from procurement to delivery, in order to be able to make correct decisions regarding prices, production, as sortment and others. Currently, the cost information is a tool of the entity's management and the choice of the cost calculation method appropriate to the entity's profile is each’s prerogative. This paper aims to examine the concept of production cost and the composition of classical and modern costing methods, emphasizing the theoretical and practical aspects of the activity costing (ABC) method. JEL: M40, M41