Accounting’s shift to decision-based costing

Gary Cokins, Sorinel Capusneanu and Sorin Briciu
Additional contact information
Gary Cokins: SAS Institute Inc., Cary, North Carolina, USA
Sorin Briciu: “1 Decembrie 1918” University, Alba Iulia

Theoretical and Applied Economics, 2012, vol. XVIII(2012), issue 11(576), 31-44

Abstract: Managers are increasingly shifting from reacting to after-the-fact outcomes to anticipating the future with predictive analysis and proactively making adjustments with better decisions. Despite some advances in the application of new costing techniques, are management accountants adequately satisfying the need for better cost planning information? Or is the gap widening?

Keywords: management accounting; cost; decision; information; planning. (search for similar items in EconPapers)
Date: 2012
References: Add references at CitEc
Citations:

Downloads: (external link)
http://store.ectap.ro/articole/794.pdf (application/pdf)
http://www.ectap.ro/articol.php?id=794&rid=92 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:11(576):y:2012:i:11(576):p:31-44

Access Statistics for this article

Theoretical and Applied Economics is currently edited by Mircea Dinu

More articles in Theoretical and Applied Economics from Asociatia Generala a Economistilor din Romania / Editura Economica Contact information at EDIRC.
Bibliographic data for series maintained by Mircea Dinu ().