Briciu, Sorin - In: Annales Universitatis Apulensis Series Oeconomica 1 (2008) 10, pp. 14-14
The cost absorbs all the expenses of production for a company at acertain level of the activity. For eliminating the influence of the fixed costs’sabsorbtion and for a better supervision of other causes of digressions, the managerscan apply the method of rational imputation of the fixed costs....
