Costul ciclului de viață al produselor
Cost of the Products’ Life Cycle
Author(s): Corina-Graziella Bâtcă-Dumitru, Daniela-Nicoleta Sahlian, Cleopatra ŞendroiuSubject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: total cost of possession; cost of the product’s life cycle; LCC method; assessment; estimation of relevant costs;
Summary/Abstract: This article presents aspects regarding the total cost of possession, the costs that are part of it according to the property held, its calculation and the difference between this cost and the cost of the product’s life cycle, as well as the formulas related to the assessment of the cost of the product’s life cycle. The article also includes practical examples regarding the calculation of the cost of the product’s life cycle, and lastly, it captures the advantages and disadvantages of estimating it.
Journal: CECCAR Business Review
- Issue Year: 4/2023
- Issue No: 3
- Page Range: 25-33
- Page Count: 9
- Language: English, Romanian
