Elena, Prof. Univ. Dr. Ruse - In: Ovidius University Annals, Economic Sciences Series X (2010) 1, pp. 1831-1834
Estimating future costs helps the manager understand how costs evolve, influencing his decision to develop a business strategy. Costs react differently to changes in production volume or in a business in general. There are costs that vary with the volume of production or with development, while...