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Influence of the Cost Structure in order to Manage the Relation Risk-Return

Author

Listed:
  • Ruse Elena

    (“Spiru Haret” University)

  • Elefterie Liana

    (“Spiru Haret” University)

Abstract

In practice and in economic theory is increasingly accepted the belief that the masters of costs have the biggest opportunities to win the global competition for supremacy. In essence, the progress of any kind should determine the achievement of economic goods with the lowest costs. The basic concept of direct-costing method is the foundation product cost calculation using only variable costs. Attribution of indirect variable costs be made generally without difficulty because the variable costs are, by definition, normally related to the production and sale.

Suggested Citation

  • Ruse Elena & Elefterie Liana, 2011. "Influence of the Cost Structure in order to Manage the Relation Risk-Return," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1875-1878, May.
    • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:1875-1878
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    More about this item

    Keywords

    direct-costing; costs management; variable costs; management accounting.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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