Decision-Making through Costs and Relevant Information

Ruse Elena () and Elefterie Liana ()
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Ruse Elena: “Spiru Haret” University
Elefterie Liana: “Spiru Haret” University

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 1, 1870-1874

Abstract: Costing management represents an information and a management tool used in order to improve enterprise performance. This provides information on cost, profit, but can also be a technique to "maximize profitability" (management tool). The information produced by costing management extends from the productive level to the commercial level, allowing managers to evaluate strategic business alternatives, in order to choose the optimal variant of development. That expending supposes complying with some procedural techniques.

Keywords: management accounting; direct costs; indirect costs. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:11:y:2011:i:1:p:1870-1874

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