COST, DECISION, PERFORMANCE IN THE FOOD INDUSTRY, WITH APPLICATIONS IN THE BAKERY BRANCH

Tarau Alexandra, Muntean Emil, Razvan Arici and Ana Maria Udrea
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Tarau Alexandra: 1 DECEMBRIE 1918 ALBA IULIA
Muntean Emil: 1 DECEMBRIE 1918 ALBA IULIA
Razvan Arici: 1 DECEMBRIE 1918 ALBA IULIA
Ana Maria Udrea: 1 DECEMBRIE 1918 ALBA IULIA

Annals - Economy Series, 2025, vol. 4, 352-365

Abstract: The present paper aims to analyze the interdependencies between cost calculation, managerial decision-making, and performance evaluation within the food industry, with concrete applications in the bakery sector. Using a case study on a Romanian bakery firm, this research highlights the importance of management accounting methods, such as standard costing and activity-based costing (ABC), and their influence on improving economic performance and decision quality.

Keywords: cost accounting; bakery industry; decision-making; performance indicators; ABC method (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2025:v:4:p:352-365

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