Raționamente manageriale în luarea deciziilor fundamentate pe costuri

Abstract

The 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, M49