期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2012
卷号：2
页码：1-7
语种：English
出版社：Universitaria Craiova
摘要：The constant increase of the economic efficiency,as well as the requirements of the managerial teams within the market economy determine the need to improve the methods of cost calculation in order to grow their role in current decision making.The purpose is to increase the operability of the data provided to the managers,to increase the informative content on the costs,in terms of efficiency indicators needed to determine the scientific management of the economic activity,to improve the distribution of the indirect costs by using appropriate benchmarks,etc.So,in order to remove the disadvantages of the traditional methods,modern methods of calculation were invented,methods adapted to the new market conditions which provide,in addition to financial information about the costs of goods or services,other non-financial information on internal processes and customer costs.These methods enable the integration of the cost analysis in the strategic approach of the company,thus contributing to the decision making regarding the portfolio of the products and the services provided by the company.
