CONSIDERAŢII PRIVIND IMPORTANŢA COSTULUI SUBACTIVITĂŢII ÎN CALCULAŢIA COSTURILOR
CONSIDERATIONS OF THE IMPORTANCE OF SECONDARY ACTIVITY COSTS IN COSTS CALCULATION

Summary/Abstract: This article presents the costs and the calculation of the production cost, with the influence of the fixed expenses anallocated to the production cost.The studies have revealed that only some companies calculate in a corect manner the costs, given the importance of fixed expenses anallocated to the production cost. IAS 2 „Inventories” prescribe, the cost of inventories comprises: purchase costs, costs of conversion - direct labor and production overheads, including variable overheads and fixed overheads allocated at normal production capacity – and other costs, such as design and borrowing costs.

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