DRAGOMIRESCU, Simona Elena; SOLOMON, Daniela Cristina - In: The Annals of the "Stefan cel Mare" University of … 9 (2009) Special, pp. 184-189
The identification of relevant costs for an enterprise in a certain accounting period and a certain volume of activity it is not at all en easy mission. The notion of pertinence is a subjective one and differs from an enterprise to another, according to its specific. Every type of cost is more...