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Raționamente manageriale în luarea deciziilor fundamentate pe costuri

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cris.sourceIdoai:irek.ase.md:1234567890/522
dc.creatorBîrcă, Aliona
dc.creatorOlaru, Lidia
dc.creatorDermenji, Cristina
dc.date2020-09-21T12:27:46Z
dc.date2020-09-21T12:27:46Z
dc.date2018-03-15
dc.date.accessioned2023-11-13T20:53:31Z
dc.date.available2023-11-13T20:53:31Z
dc.descriptionBÎRCĂ, Aliona, OLARU, Lidia, DERMENJI, Cristina. Raționamente manageriale în luarea deciziilor fundamentate pe costuri. In: Conferinţa Ştiinţifică Internaţională “Provocările contabilităţii în viziunea tinerilor cercetători” [online], 15 martie 2018, Ed. a 2-a: Culeg. de lucări șt. Chişinău: ASEM, 2018, pp. 111-116. ISBN 978-9975-75-923-6.
dc.descriptionThe costs are an important element in decision-making, and managers need to be informed about their oscillation in the decision making process. In this perspective, the cost-volume-profit analysis and the various instruments of rational costs were presented. The profitability threshold was investigated using two techniques: the profit-and-loss approach (based on income statements) and the contribution margin approach. The decision regarding accepting an additional order has been investigated through the incremental analysis of the relevant costs. JEL. M20, M49
dc.formatapplication/pdf
dc.identifier978-9975-75-923-6
dc.identifier${dspace.ui.url}/handle/1234567890/522
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/522
dc.identifier.urihttps://cris.ase.md/handle/123456789/4742
dc.languageother
dc.publisherASEM
dc.subjectrelevant cost
dc.subjectcost-volume profit analysis
dc.subjectincremental analysis
dc.titleRaționamente manageriale în luarea deciziilor fundamentate pe costuri
dc.typeArticle
dspace.entity.typePublication
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