The essence of the method consists in the separation of the production and distribution, with respect to their
character variations in the volume of production and sales, in variable and fixed expenses, and taking into account
the calculation of the unit cost per product, making reference only to variable costs. The fixed expenses are treated
as expenses of the period and are to be deducted from the gross financial result of the economic entity. The method
focuses on the boosting of the sales in that the size of the fixed costs are not allocated on the stocks (of execution in
progress, finished products, goods shipped but not received), but they should be covered by the sales period.