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...

Full description

Bibliographic Details
Main Author: Toma Maria
Format: Article
Language:English
Published: Ovidius University Press 2017-01-01
Series:Ovidius University Annals: Economic Sciences Series
Subjects:
Online Access:http://stec.univ-ovidius.ro/html/anale/RO/2017-2/Section%20V/32.pdf