Costs and performance calculation

The present study wants to elucidate the theoretical and methodological aspects of managerial accounting and to offer practical solutions to all those interested.
The study treats the complex issues of production costs organized on three levels (in the authors vision): elements of costs, centers of costs, bearers of costs, thus offering practical solutions for the companies management.
The practical cases presented at the end of the each chapter, have the role of transforming the readers in „persons” which must take decisions regarding the production costs.