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Theoretical and Applied Economics
No. 9 / 2009 (538)

Variable Costs Method. Application Variants Adapted to Romanian Accounting Plan

Gheorghe V. Lepãdatu
“Dimitrie Cantemir” Christian University, Bucharest

Abstract. This article describes the variable costs method and its adaptation possibilities to the Romanian general accounting plan. There are described the three variants of the variable costs method and presented the methodological stages that are passing through managerial accounting using the 9th class “Management accounts”. The article is ending with the advantages and disadvantages of adaptation of variable costs method to the Romanian general accounting plan.

Keywords: variable costs, period costs, accounting plan, raw profit contribution, internal offset.

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