Publication: The role of discretionary costs in forming the full commercial cost
Date
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
MIHALCIUC, Camelia, SIMIONIUC, Traian, HOMENIUC APOSTOL, Andreea. The role of discretionary costs in forming the full commercial cost. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 126-133. ISBN 978-9975-75-895-6.
Discretionary expenses also called the period expenses (the cost of the period) are those expenditures represented by the consumption of goods and services for the current period, which can not be identified on the established calculating objects because they do not actually participate in the inventory, being necessary to carry out the activity as a whole them. These costs, along with product costs, are important both in setting the sales price and the discount policies of economic entities, and are also in a confusing relationship with the effect obtained, and their influence cannot be accurately stated. JEL: M 41
Discretionary expenses also called the period expenses (the cost of the period) are those expenditures represented by the consumption of goods and services for the current period, which can not be identified on the established calculating objects because they do not actually participate in the inventory, being necessary to carry out the activity as a whole them. These costs, along with product costs, are important both in setting the sales price and the discount policies of economic entities, and are also in a confusing relationship with the effect obtained, and their influence cannot be accurately stated. JEL: M 41
Keywords
discretionary expenses, inventory, product costs