The analysis of the cost of production is a complex problem, being very useful in the planning and control process as well as in production and sales. In this study, this was done using three methods: accounting analysis, high-low and regression analysis that allowed cost elements to be identified through a cost equation that can be used in planning and control analysis or in sales activity. At the same time, the evolution of the cost elements was achieved using two estimates used by the accounting method. The High-Low method allowed the determination of the minimum and maximum activity level at one year's level, which was then analyzed through the company's available activity range. The multivariate regression analysis determined the analysis of the obtained model, being linear, thus establishing the production line.
Foreign direct investment (FDI) has been debated by many specialists being considered in most cases a source of development for the receiving countries. From this perspective the study is a comparative analysis of FDI evolution in Eastern European countries and an analysis of FDI in Romania. The analysis was carried out over a period of five years and allowed us to obtain useful information regarding the FDI volume expressed in % of GDP, FDI structure and structure of activities in Romania considered attractive for FDI, respectively FDI distribution in the regions of Romania.
The need for cost-volume-profit analysis (CVP) starts from the need to optimize and manage costs due to unforeseen events that accompany economic activity in all areas. In this paper, the dependency relationship between the three cost-volume-profit indicators was analyzed to highlight the need to permanently track and optimize these variables so that managers' decisions can be supported by adaptive analyzes to concrete needs. The study also includes a sensitivity analysis that has shown that the magnitude and meaning of changes occurring when changes occur to one or more variables may be different due to direct and inverse relationships that are established between these variables.
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