In many fields of activity the most concrete form under which the competitive fight is carried on is the so -called " price war". In this case , the only form of long-term survival is to reduce the operational costs. Therefore , the accurate knowledge of the costs’ level , of their training places and their size in the case of the competitors are vital to the company's management .

In the literature, in order to achieve the analysis of the costs’ effectiveness , there are used a series of indicators of which the most representative , regardless of the level at which it is determined , is "the average costs " on the basis of which it is realized the analysis from 2012-2013 . The theoretical concepts presented in a logical sequence are combined with the practical ones, the source of information representing a profit and loss account of the company Turism Covasna ( listed on the Stock Exchange, Bucharest ).

The results of the analysis are interpreted while trying to formulate some solutions to the economic and financial viability of the entity.