FAIR ALLOCATION OF COST ELEMENTS PER PRODUCT.

Concerns related to production costs in general, their analysis and, implicitly, the methods used for this purpose derive from the need of economic agents to produce high quality products, while seeking to incur costs as low as possible. It can be said that this issue must be given the necessary attention because only through a continuous analysis of production costs companies may survive and develop in an increasingly unfavorable, unstable economic environment, marked by fierce competition in all areas of activity and a continuous increase in the prices of used resources. Cost analysis represents an important area in the efficient operation of the enterprise in terms of limited resources, its task being to provide the necessary information to managers in order to develop strategic decisions. [ABSTRACT FROM AUTHOR]