EVOLUTION AND PERFORMANCE ANALYSIS FOR WINE ENTITIES IN ROMANIA

The article aims to highlight the evolution of wine entities in Romania and theirperformance. Given the state of research conducted in the literature on performance measurementand analysis of the entities from wine sector and the achievements of specialists, the authors of thisarticle demonstrates the importance of using the method of variable costs in terms of its specificindicators and making any decisions based on information provided by them. The article ends withthe authors' conclusions about the benefits and importance of using direct-costing method inmonitoring and measurement of performance in wine entities in Romania.