Impact of Costing and Cost Analysis Methods on the Result of the Period: Methods Based on Full Cost Theory
Analysis of an enterprise's performance through the net result of the year is not significant because it takes into account financial elements and profit tax. Also, the result of the exercise is directly influenced by:- Accounting Policies for Recording Consumption, either as an expense in the...
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Format: | Article |
Language: | English |
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Ovidius University Press
2017-01-01
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Series: | Ovidius University Annals: Economic Sciences Series |
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Online Access: | http://stec.univ-ovidius.ro/html/anale/RO/2017-2/Section%20V/32.pdf |