DIAGNOSTIC ANALYSIS OF THE COST PER UNIT OF PRODUCT

This paper treats the methodology used in the product unit diagnostic analysis by entities where products are obtained in several subordinated entities with management autonomy. It also presents the relations based on which overall effects of the structural changes on cost per product unit are quantified, as well as the relations used in the analysis of some calculation items.

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Year of publication:	2010
Authors:	D, Prof. Ioan Pană Ph. ; D, Prof. Viorica Pană Ph.
Published in:	Annals of University of Craiova - Economic Sciences Series. - Facultatea de Economie şi Administrarea Afacerilor, ISSN 1223-365X. - Vol. 2.2010, 38, p. 8-8
Publisher:	Facultatea de Economie şi Administrarea Afacerilor
Subject:	cost per product unit \| structure \| constant costs \| variable costs

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Extent:	application/pdf
Type of publication:	Article
Language:	English
Classification:	M11 - Production Management ; M41 - Accounting
Source:	RePEc - Research Papers in Economics

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