摘要：Direct-costing method, meet information requirements of the decision making process since for any economic entity, the power to face the competition lies in its ability to adapt in a very short time to the evolution of the product price. Thus, for any economic entity, it is essential to have greater flexibility in terms of production, namely: vo lume, assortment structure, adopting discriminatory prices for short periods of time. All these issues require the use of cost calculation methods to provide efficiently (optimal ratio between effort and effect), the information needed for decision making process. This paper presents a number of potential solutions to optimize the final result by determining and analyzing specific indicators of direct-costing method. Optimization factors considered are: increasing the physical volume of production and retail assortments maintaining the same structure, reducing the physical volume of production and sale, change variable costs due to labor rationalization actions and increase the sale price
