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Publicado en línea: 23 feb 2022
Páginas: 45 - 52
Recibido: 28 nov 2021
Aceptado: 09 dic 2021
DOI: https://doi.org/10.2478/bipcm-2021-0022
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© 2021 Bruno Rădulescu et al., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
This article tries to help the small mechanical companies with a proposed solution of a cost structure.
The decomposition of all the activities that constitute the global cost, can constitute an advantage in front of the competition.
In today’s economy, any information on real time regarding the spending of a small company could make the difference between bankruptcy and profitability.