COST TYPE INFORMATION - EFFICIENCY RESULT OF INFORMATION PROVIDED BY MANAGEMENT ACCOUNTING

Marius Miculescu

SEA - Practical Application of Science, 2013, issue 1, 114-119

Abstract: Any economic activity is mainly aimed at obtaining the highest possible efficiency. However, the level of profitability of an organization is influenced by a number of factors and being aware of these factors is particularly important for the efficient targeting of the organizational activities. As the prerequisites to achieve a high return are primarily the low production cost, our focus should be directed towards multilateral knowledge of the cost.

Keywords: Efficiency; Cost information system; Managerial accounting; Control (search for similar items in EconPapers)
JEL-codes: M10 M40 M41 (search for similar items in EconPapers)
Date: 2013
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://seaopenresearch.eu/Journals/articles/SPAS_1_12.pdf (application/pdf)

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:cmj:seapas:y:2013:i:1:miculescumn

Access Statistics for this article

SEA - Practical Application of Science is currently edited by Romanian Foundation for Business Intelligence

More articles in SEA - Practical Application of Science from Romanian Foundation for Business Intelligence, Editorial Department
Bibliographic data for series maintained by Serghie Dan ().