CONSIDERATIONS REGARDING THE PURPOSE OF DIRECT COSTING METHOD IN A COMPANY`S MANAGEMENT

This study pertains to the scope of managerial accounting and is based on the establishment and control of costs and performances within the entities in the industry of chemical fertilizers. The scientific approach has been initiated as a result of some personal researches in the field of accounting and management control, since in the current conditions, in which management accounting does not come up to the standards of managerial accounting, it is necessary to apply some models or techniques that would support the taking of management decisions. The main aim of the research is to present a modality of organizing the managerial accounting so that it would enable to calculate a pertinent cost on each type of manufactured product and, finally, to establish the result obtained by each item and by the whole entity, by using the direct costing method, which due to the established specific indicators gives the possibility to perform an efficient management. The main research methods used to accomplish the scientific approach were the comparative analysis, the synthesis and the qualitative research. The major implications of the presented method for the examined field has been to establish a pertinent cost, oriented towards the entity’s management, as well as to maximize the result obtained, by continuously correlating the variable and fixed expenses with the volume of the activity and the selling price.