Publication: Aspecte aplicative ale analizei costurilor la 1 leu venituri din vânzări
Date
Authors
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ASEM
Abstract
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CHIRILOV, Nelea, GHEORGHINĂ, Victoria. Aspecte aplicative ale analizei costurilor la 1 leu venituri din vânzări. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 15 martie 2019. Ed. a 3-a. Chişinău: ASEM, 2019, pp. 103-109. ISBN 978-9975-75-950-2.
At the present time the costs at 1 leu of sales income have to be thoroughly analysed due to the fact that these costs reflect managers’ aspects which refer to the management of operational activity and influence the financial performances of the entity. This article presents various practical aspects such as: general appreciation of the size and the evolution of the costs at 1 leu of income sales and causal analysis of the costs at 1 leu of sales income. JEL: М 41, C41, O12
At the present time the costs at 1 leu of sales income have to be thoroughly analysed due to the fact that these costs reflect managers’ aspects which refer to the management of operational activity and influence the financial performances of the entity. This article presents various practical aspects such as: general appreciation of the size and the evolution of the costs at 1 leu of income sales and causal analysis of the costs at 1 leu of sales income. JEL: М 41, C41, O12
Keywords
cost of sales, sales income, analytical method, synthetical method, chain substitution method