期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2013
卷号：13
期号：1
语种：English
出版社：Ovidius University Press
摘要：Cost accounting is supporting managers to establish the development strategy of the company. The information provided is used in the decision making process regarding the production and marketing of products. Estimating the future cost influences the development strategy of an activity. Thus,there are costs that vary proportionally with the volume of production,while others remain fixed whatever changes appear in the business volume. Analysis of costs evolution is related to the type of calculation method. Rapid determination of production costs can be achieved using an evolved method as variable costs method,which allows the calculation of some broad-spectrum indicators,necessary to support decisions. Extended version of the method emphasizes profitability analysis based on sales volume through indicators such as: balance point,range safety and so on. Thus,the analysis based on the relation „Cost-Volume-Profit” can be used in order to optimize the results of the activity center.
