Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/1234567890/522
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dc.contributor.authorBîrcă, Aliona-
dc.contributor.authorOlaru, Lidia-
dc.contributor.authorDermenji, Cristina-
dc.date.accessioned2020-09-21T12:27:46Z-
dc.date.available2020-09-21T12:27:46Z-
dc.date.issued2018-03-15-
dc.identifier.isbn978-9975-75-923-6-
dc.identifier.uri${dspace.ui.url}/handle/1234567890/522-
dc.identifier.urihttp://irek.ase.md:80/xmlui/handle/1234567890/522-
dc.descriptionBÎRCĂ, 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.abstractThe 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, M49en_US
dc.language.isootheren_US
dc.publisherASEMen_US
dc.subjectrelevant costen_US
dc.subjectcost-volume profit analysisen_US
dc.subjectincremental analysisen_US
dc.titleRaționamente manageriale în luarea deciziilor fundamentate pe costurien_US
dc.typeArticleen_US
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