ASPECTE DELIMITATIV-METODOLOGICE ÎNTRE CONCEPTELE CONTABILE DE COST SI CHELTUIALA / DELIMITATIV-METHODOLOGY ISSUES BETWEEN THE TWO CONCEPTS: COST AND EXPENSE Asist. univ. drd. Banc Marius Mircea - Universitatea „1 Decembrie 1918” Alba Iulia Abstract: At an international level, in order to quantify monetary the efforts of a company in achieving its object of activity there are used two information structures with contents apparently similar. Keywords: cost, expense, concepts. JEL Codes: D26, M41.