Theoretical and Applied Economics
No. 6 / 2013 (583)
Profit optimization during crisis periods
“1 Decembrie 1918” University, Alba Iulia
Sorinel CĂPUȘNEANU
“Dimitrie Cantemir” Christian University, Bucharest
Andreea Elena CĂPRARIU
“1 Decembrie 1918” University, Alba Iulia
Abstract. This article highlights the authors’ attempt to identify a simple and effective calculation method for profit optimization in crisis periods. This method was identified based on the analysis of a representative sample of professionals working in both state-owned and private bakery companies in Romania. The article also presents methodological case studies for three bakery products aimed to highlight the changes in results according to changes of variables in the current business environment. The results obtained are presented and analysed by the authors. The article ends with the authors’ conclusions on the benefits of the Direct-Costing Method and profit optimisation in crisis periods.
Keywords: Direct-Costing; cost-volume-profit analysis; dashboard; breakeven; profit.
Contents
- Integrated marketing communication
in tourism – an analysis.
Case study: Muntenia and Oltenia
Aurelia-Felicia STĂNCIOIU
Andreea BOTOŞ
Mihai ORZAN
Ion PÂRGARU
Octavian ARSENE
- Productivity change patterns in the Romanian banking system – the impact of size and ownership on total factor productivity
Anca MUNTEANU
Petre BREZEANU
Leonardo BADEA
- Is there a difference between intrapreneurs
and early-stage entrepreneurs in Romania?
Annamária BENYOVSZKI
Ágnes NAGY
Tünde Petra PETRU
- Profit optimization during crisis periods
Sorin BRICIU
Sorinel CĂPUȘNEANU
Andreea Elena CĂPRARIU
- Study on the perception of accounting professionals
concerning intangible assets and intangible capital
Cristina-Ionela FĂDUR
Marilena MIRONIUC
- The role of social factors in explaining crime
Siti Nur Zahara HAMZAH
Evan LAU
- The metropolitan area as a knee-jerk response
to the multilevel governance and its derived national
public decisions
Cătălin Daniel DUMITRICĂ
Ioana Teodora DINU
- Structural changes and productivity in the crisis
period in Romania. The industry case
Anca DACHIN
Felix-Constantin BURCEA