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.
Contents
Integrated marketing communication in tourism – an analysis. Case study: Muntenia and Oltenia
Productivity change patterns in the Romanian banking system – the impact of size and ownership on total factor productivity
Is there a difference between intrapreneurs and early-stage entrepreneurs in Romania?
Profit optimization during crisis periods
Study on the perception of accounting professionals concerning intangible assets and intangible capital
The role of social factors in explaining crime
The metropolitan area as a knee-jerk response to the multilevel governance and its derived national public decisions
Structural changes and productivity in the crisis period in Romania. The industry case