Aspecte aplicative aferente diagnosticului pragului rentabilităţii

Cricovan, Daniela

DSpace Home
→
Facultatea Contabilitate
→
2.Articole
→
View Item

dc.contributor.author	Cricovan, Daniela
dc.date.accessioned	2025-06-27T11:43:12Z
dc.date.available	2025-06-27T11:43:12Z
dc.date.issued	2025
dc.identifier.isbn	978-9975-168-25-0 (PDF)
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/4272
dc.description	CRICOVAN, 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/issc2025.08	en_US
dc.description.abstract	This 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: B41	en_US
dc.language.iso	other	en_US
dc.publisher	SEP ASEM	en_US
dc.subject	break-even point	en_US
dc.subject	constant costs	en_US
dc.subject	factors	en_US
dc.subject	variable costs	en_US
dc.title	Aspecte aplicative aferente diagnosticului pragului rentabilităţii	en_US
dc.title.alternative	Application Aspects Related to the Diagnosis of Break-Even Point	en_US
dc.type	Article	en_US