1. IREK – AESM: Institutional Repository of Economic Knowledge
  2. Facultatea Contabilitate
  3. 2.Articole
Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/4272
Full metadata record
DC FieldValueLanguage
dc.contributor.authorCricovan, Daniela-
dc.date.accessioned2025-06-27T11:43:12Z-
dc.date.available2025-06-27T11:43:12Z-
dc.date.issued2025-
dc.identifier.isbn978-9975-168-25-0 (PDF)-
dc.identifier.urihttps://irek.ase.md:443/xmlui/handle/123456789/4272-
dc.descriptionCRICOVAN, Daniela. Aspecte aplicative aferente diagnosticului pragului rentabilităţii = Application Aspects Related to the Diagnosis of Break-Even Point. Online. Coord. șt.: Alexandru TCACI. In: Challenges of Accounting for Young Researchers: International Student Scientific Conference, ISSC 2025, 9th Edition, March 14-15, 2025: Collection of scientific articles. Chişinău: SEP ASEM, 2025, pp. 38-41. ISBN 978-9975-168-25-0 (PDF). Disponibil: https://doi.org/10.53486/issc2025.08en_US
dc.description.abstractThis article presents the results of the diagnosis of the break-even point for products manufactured by the joint company „Lafarge Ciment”. It was found that in the production of cement the preponderent share goes to variable costs, while in concrete cement asbestos blocks and bricks a higher share goes to constant costs. The calculations show that the actual volume of sales has far exceeded the break-even point for all products, what was positively appreciated. The dynamic increase of the break-even point for asbestos cement concrete blocks had a negative influence of unit of variable costs by 68.8 thousand pieces and total constant costs by 70.7 thousand pieces. CZU: [657.471.1:657.372.12](478); JEL: B41en_US
dc.language.isootheren_US
dc.publisherSEP ASEMen_US
dc.subjectbreak-even pointen_US
dc.subjectconstant costsen_US
dc.subjectfactorsen_US
dc.subjectvariable costsen_US
dc.titleAspecte aplicative aferente diagnosticului pragului rentabilităţiien_US
dc.title.alternativeApplication Aspects Related to the Diagnosis of Break-Even Pointen_US
dc.typeArticleen_US
Appears in Collections:2.Articole

Files in This Item:
File Description SizeFormat 
ASEM_INTERNATIONAL_CONF_ISSC_14-15 martie 2025_p38-41.pdf546.96 kBAdobe PDFView/Open
Show simple item record


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.