COSTS MANAGEMENT AND THE ADDED VALUE METHOD IN THE CONSUMER PERCEPTION

Knowledge of production costs in all its theoretical and practical complexity, as shown in the research specialized literature, is a basic tool for the operating management and is used to increase business efficiency. The cost study aims at solving the complex issue of cost production in various aspects, both at the microeconomic and macroeconomic level; at microeconomic level are solved the costs problems of an economic unit, the subject being an order, a production phase, an activity center, a product for which research is carried out of the theoretical and practical phenomenon, the study of the causes which have generated it, growth and forecasting of the activity, and depending on the particularities of the production process is carried out the calculation of the cost of production.