Income and Expenditure – Factors Influencing the Company’s Financial Performance
Guni Claudia Nicoleta ()
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Guni Claudia Nicoleta: “Spiru Haret” University of Constanta
Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 1, 909-911
Abstract:
It is difficult to choose the relevant piece of information out of the abundance of information provided by management accounting, having an impact on the company’s performance. As we know, the information regarding costs constitutes the link between managerial and financial accounting. However, we choose the costs of quality. These are recognized directly or indirectly by the final results. Regardless of the manner in which they operate, the costs of quality represent an inducer of the company's performance.
Keywords: cost of quality; costs of conformity; costs of internal faults; costs of external faults. (search for similar items in EconPapers)
JEL-codes: G3 G32 G34 (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:909-911
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