Costuri complete vs costuri variabile: tipuri și comportamentul acestora

Abstract

Examining costs in enterprise management highlights the importance of understanding them for operational activity. Using various research methods, the behavior of complete and constant costs is analyzed, providing a perspective on their impact on the business. Thus, the need for an integrated approach and compliance with accounting principles for decision-making is generated by the costs within the enterprise. CZU: 657.478.8:334.72; JEL: M40, M41; DOI: https://doi.org/10.53486/issc2024.47