Metalurgija, Vol. 54 No. 3, 2015.
Pregledni rad
The synthetic analysis of the efficiency ratio of total expenses and the effect of its change in metallurgical companies
M. L. Lăpăduşi
; “Constantin Brâncuşi” University of Tg-Jiu, Faculty of economics and business Administration, Romania
C. Căruntu
; “Constantin Brâncuşi” University of Tg-Jiu, Faculty of economics and business Administration, Romania
Sažetak
Reducing costs and increasing the efficiency of their use should be a primary goal in order to increase the performance of the firm’s activity. Any firm for obtaining usage values using an array of resources, human and financial materials whose use is materialized by spending. Structure, volume and their dynamics in a synthetic manner reflects the use and management of resources. The article highlights how the tracking of the evolution of total revenue expenses using the efficiency ratio total expenditure, and the results of this research will highlight: the evolution and structure of revenues and expenses, the factorial analysis of the efficiency ratio of total expenses and the analysis of the effect of the modification of the level of the efficiency ratio.
Ključne riječi
metalurgical companies; total expenses; total revenues; efficiency ratio; Romania
Hrčak ID:
131629
URI
Datum izdavanja:
1.7.2015.
Posjeta: 1.444 *