Abstract:

Costs are the most important issue of a business, because of their management and implementation depend the results of the company – profit or loss, and consequently, the company’s position on the market. Depending on the company’s activity and domain, the experience of the managers and resources involved, costs have a crucial place in decision making process and development of long term. That is why we made an analysis related to costs importance in decision making of a company, analysis applied in Suceava County, Romania – an area in development, with great potential of investments and sustainable development.