Radu, Mariana - In: Internal Auditing and Risk Management 4 (2013) 32, pp. 1-12
In recent years the relationship between direct and indirect costs in total costs has changed a lot, due to the … technological evolution in the sense of increasing the share of indirect costs. Thus was imposed the orientation of cost calculation … to a method to allow the identification of the origin, analysis and control of indirect costs. In order to control the …