Acta Universitatis Danubius. Œconomica, Vol 10, No 6 (2014)

Abstract

Most countries more or less developed rely on the dynamism and resistance to risk of the private companies. Worldwide, the SMEs represent 85% of private companies that engages approximately 60% of the workforce. The company’s performance is reflected in expenditure analysis which is an important factor to be considered in an enterprise. Because of the importance of this issue, we performed an analysis and the presentation of costs of a company working in the field of IT. The expenses, if they are well established and commensurate with the income, the company will certainly be able to overcome the economic barriers that occur during the course of business activity. The research methodology lies in analyzing and highlighting the company's expenses, aiming at the necessary equipment, acquisition of intangible fixed assets, administrative expenses, external services and not least the wage costs. Spending is a factor that depends entirely on the company's control, so it represents a primary factor for analysis. In conclusion the biggest expenses in the first year re those aiming at the acquisition cost of intangible fixed assets, respectively 103.090.00 representing the software necessary for conducting the activity, and those with external performance executed by third parties amounting to 330,800.00 lei, the largest share could be found in the research activity. Salary expenditures in the first year of operation are of 299.267.00 lei.