Implementing some mathematical models to be applied in the cost calculation systems

Diana Andrada FilipGheorghe FătăceanRodica Ioana Lung



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An improvement of the classical model for determining the cost of goods, in condition in which we assist a new governance in the economic entity, based on the cost allocation of resources consumption connected to the activity efficiency is proposed. This model applies a series of coefficients in allocation process of the indirect expenses over the cost at different level of activity and responsibility like: production, administration and sales.

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Fătăcean, Gheorghe, Filip, Diana, Andrada, Lung, Rodica, Ioana