This paper treats the methodology used in the product unit diagnostic analysis by entities where products are obtained in several subordinated entities with management autonomy. It also presents the relations based on which overall effects of the structural changes on cost per product unit are quantified, as well as the relations used in the analysis of some calculation items.cost per product unit; structure; constant costs; variable costs

Prof. Ioan Pană Ph. D

Prof. Viorica Pană Ph. D