[PDF][PDF] Cost-Volume-Profit Analysis–An Instrument of Managerial Control of the Economic Entities in the Extractive Industry

R Ilie, R Ileana-Sorina - Ovidius” University Annals, Economic …, 2017 - stec.univ-ovidius.ro
This study intends to demonstrate that the cost-volume-profit analysis is based on the
analysis of the balance point, of the relations between the prices of goods, the activity's …

[PDF][PDF] Depreciation and Scrap** of Assets in State Institutions

L Sintea - Ovidius University Annals, Economic Sciences Series, 2020 - stec.univ-ovidius.ro
Depreciation is an expense within an institution and represents a gradual recovery of an
asset acquired with a useful life of more than one year and a minimum amount determined …

The results account of the ABC method. The main source of underlining the performances of an entity

S Briciu, S Căpuşneanu - 2011 - mpra.ub.uni-muenchen.de
This paper presents a model of the results account specific for the method of Activity Based
Costing (ABC), starting from its definition, component and typology. There are also …

[PDF][PDF] A Study on the ABC Approach in Cost Management Practice

V Isai, RI Radu, C Ionescu - Risk in Contemporary Economy, 2014 - academia.edu
Activity-based costing (ABC), an alternative approach to traditional accounting, represents a
costing methodology that identifies the main cost drivers, or the main activities in an …

[PDF][PDF] The Concept of Cost and Determination of the Production Cost of a Finished Product on a Agricultural Holding

CF Deac - ANNALS ECONOMIC SCIENCES SERIES Volume XX …, 2020 - researchgate.net
Most often economic specialists who have direct links with the accounting and financial
reporting of entities carrying out agricultural activities have encountered a number of …

UNFINISHED PRODUCTION EVALUATION AND BOOKKEEPING IN THE ENTITIES IN THE FURNITURE INDUSTRY.

B Mariana - Annals of the University of Oradea, Economic …, 2008 - search.ebscohost.com
I believe that stocks represent one of the" key" elements of the operation process, especially
in the case of the industrial entities (and implicitly those in the furniture industry) which …