PERFORMANCE ANALYSIS OF AN ENTITY FROM CONSTRUCTION SECTOR USING DASHBOARD

Sorin Briciu, Sorinel Capusneanu, Dan Ioan Topor, Cristian-Marian Barbu and Anamaria Tepes-Bobescu
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Sorin Briciu: DECEMBRIE 1918 UNIVERSITY, ALBA-IULIA, ROMANIA
Dan Ioan Topor: UNIVERSITATEA HYPERION UNIVERSITY, BUCHAREST, ROMANIA
Cristian-Marian Barbu: ARTIFEX UNIVERSITY, BUCHAREST, ROMANIA
Anamaria Tepes-Bobescu: DECEMBRIE 1918 UNIVERSITY, ALBA-IULIA, ROMANIA

Annals - Economy Series, 2015, vol. 6Special, 74-83

Abstract: This research paper deals with the analysis of performances of economic entities from the construction sector from Romania. The necessary data for preparation and analysis up through dashboard of the economic entity are provided by managerial accounting through Target Costing method. The way of implementing and observing of stages which are completed in managerial accounting through Target Costing method are also presented in the paper based on the existing literature. For data analysis it was used a questionnaire based on three questions whose results were analyzed and which formed the basis of our entire course of scientific approach. The paper ends with the authors' conclusions about the performance analysis of economic entities in a construction project using dashboard showing the benefits of its long-term decisions.

Keywords: Managerial accounting; performances; dashboard; target costing; construction project (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2015:v:6special:p:74-83

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