In this material we tried to address some issues relating to the rational allocation of fixed expenses, which is the elimination of complete calculation of costs of products, works or services variations in the incidence of activity. From the brief presentation of the principles, techniques and...

The explicit and tacit (implicit) knowledge are defined by antithesis to obtain a clear delimitation between two concepts. It is emphasized the role of these knowledge in the communication between individuals and between firms (organizations, societies etc.). The human performance is appreciated...