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INFORMATION PROVIDED BY MANAGEMENT ACCOUNTING THROUGH MANAGERIAL DECISION MAKING

Tirau Adrian, Cozma Ion, Marin Pantelescu Andreea and Deac Claudiu Florin
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Tirau Adrian: 1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA, ROMANIA
Cozma Ion: 1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA, ROMANIA
Marin Pantelescu Andreea: THE BUCHAREST UNIVERSITY OF ECONOMIC STUDIES, ROMANIA
Deac Claudiu Florin: 1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA, ROMANIA

Annals - Economy Series, 2022, vol. 4, 195-202

Abstract: In our research we have highlighted the connection between managerial decision-making and managerial accounting information. In the scientific approach, specifically cost analysis, we have identified that it provides the defining management information that underpins good decision making. This approach is supported by the literature, which provides us with a set of definitions that help us understand the meaning of the term decision.

Keywords: manageral accountimg; decision; cost calculation method; management; management team (search for similar items in EconPapers)
Date: 2022
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