文章基本信息

标题：Production Control through Costs Based on Activities - Case of the Romanian Companies
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作者：Violeta Maria ISAI ; Caterina NICOARA OANA ; Riana Iren RADU 等
期刊名称：Annals of Dunărea de Jos University. Fascicle I : Economics and Applied Informatics
印刷版ISSN：1584-0409
出版年度：2019
期号：2
页码：1-5
出版社：Dunarea de Jos University of Galati
摘要：It is known that the cost of production holds the largest share of the total operating costs of a company. Therefore, in order for a company to survive, grow and pay its shareholder by generating a reasonable profit, the effective and efficient control of such a cost by management becomes very important. When the cost is not properly controlled and maintained by ensuring that actual results are in line with predefined standards, it could result in higher operating costs, lower profit margins, and ultimately discontent among owners and potential investors.
关键词：Costs; Activities; Cost centers; Cost inductors; Cost matrix