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Impact of Costing and Cost Analysis Methods on the Result of the Period: Methods Based on Partial Cost Theory

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  • Toma Maria

    (“Valahia†University of Targoviste)

Abstract

Cost diagnosis is a tool for controlling, regulating, and piloting an enterprise's performance in a competitive economy. Understanding the complete and complex analysis and perceived investigation of resource consumption in an enterprise requires: a good knowledge of subordinate concepts, cost typology, cost analysis methods, calculation methods and unit cost analysis, implicit the cost and strategic decision of the enterprise. Looking from this perspective, in the present paper we have proposed that objectives, to approach the full cost calculation methods based on partial costs (direct-costing on the product or direct-costing evolved), and comparing them to determine the effect they have on the outcome of the period.

Suggested Citation

  • Toma Maria, 2017. "Impact of Costing and Cost Analysis Methods on the Result of the Period: Methods Based on Partial Cost Theory," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 671-675, December.
    • Handle: RePEc:ovi:oviste:v:xvii:y:2017:i:2:p:671-675
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    More about this item

    Keywords

    partial cost; variable cost; fixed cost;
    All these keywords.

    JEL classification:

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

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