CHARACTERISTICS REGARDING PRODUCTION COSTS DIAGNOSTIC
CHARACTERISTICS REGARDING PRODUCTION COSTS DIAGNOSTIC

Summary/Abstract: Our concerns regarding production costs in general and their analysis derive from the need of achievement by the economic agents of the highest quality products, seeking at the same time to engage with that end in view costs as lowest as possible. It might be said that it has to pay the proper attention to this problematical matter because only through a continuous analysis of the production costs the enterprises can survive and develop into an economical environment more and more unfavourable, unstable, marked by a bitter competition in all the activity areas and by a continuous growth of the using resources prices. To these difficulties, for the Romanian enterprises, there are added some others too, produced by the transition from a centralized economy to a market economy. Some of these enterprises succeeded to adapt to the market economy requirements, but not without significant efforts, others have failed in this attempt. Costs analysis represents an important area for the efficient working of the enterprise in conditions of resources restriction, its task consisting in delivering to the managers the requisite information with a view to the strategically decisions elaboration. Having in view all these aspects, it has been seek for the present paper to be a very useful synthesis over the theory and practice of the direct and indirect expenses analysis.

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