Aspecte aplicative ale analizei costurilor la 1 leu venituri din vânzări

Abstract

At the present time the costs at 1 leu of sales income have to be thoroughly analysed due to the fact that these costs reflect managers’ aspects which refer to the management of operational activity and influence the financial performances of the entity. This article presents various practical aspects such as: general appreciation of the size and the evolution of the costs at 1 leu of income sales and causal analysis of the costs at 1 leu of sales income. JEL: М 41, C41, O12