Importanța costurilor de producție în contabilitate și gestiunea financiară

Abstract

Production costs are crucial in both economics and accounting, as they determine pricing, profitability, and market competitiveness. These costs include direct expenses like raw materials and labor, as well as indirect costs such as depreciation and overhead. In economics, understanding production costs helps businesses optimize resource allocation and maximize efficiency. In accounting, accurate cost tracking ensures financial transparency, aids in budgeting, and supports strategic decision-making. Additionally, production costs influence inflation, supply chain stability, and economic growth. Proper cost management enhances profitability, reduces waste, and ensures sustainable business operations, making it a fundamental aspect of financial and economic planning. CZU: [338.5:657]:658.15; JEL: A11, M4, F01, H3