THEORETICAL AND PRACTICAL CONSIDERATIONS REGARDING THE COST CALCULATION USING DIRECT COSTING

The definition of the cost of production as applied to inventories refers to the acquisition and production cost, and its determination involves many considerations. This article emphasizes a comparative approach of the calculation of production cost under direct costing and absorption costing, and examines the impact of using these calculation systems on the financial performance of the companies presented in the income statement.

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Year of publication:	2012
Authors:	BUNEA-BONTAS, Cristina Aurora
Published in:	Management Strategies Journal. - Constantin Brancoveanu University. - Vol. 18.2012, 4, p. 35-39
Publisher:	Constantin Brancoveanu University
Subject:	cost of production \| direct costing \| absorption costing \| variable costs \| fixed costs \| income statement

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Extent:	application/pdf
Type of publication:	Article
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

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