Models of costs optimization implemented by spreadsheets systems

Cerasela Pîrvu and Anca Mehedințu
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Cerasela Pîrvu: University of Craiova, Romania
Anca Mehedințu: University of Craiova, Romania
Authors registered in the RePEc Author Service: Mehedintu, Anca ()

Annals of the University of Petrosani, Economics, 2009, vol. 9, issue 4, 341-356

Abstract: Starting from the importance and role of the information regarding the costs that characterize the decisional process, the purpose of this paper is to present the main tendencies registered in the evolution of the information technology in order to create the information systems that represent the support for the assistance of the managerial decision regarding the costs. The authors of this paper want to emphasize the moulding instruments, which are an essential part of the managerial process, knowing that mouldiness supposes problem conceptualization and abstraction into quantitative and/or qualitative shapes. At the end of our work we are going to present the results that we got by using Microsoft Excel Solver as an instrument in those problems regarding costs optimization. We have chosen this information instrument of optimization that generalizes the technique of value as a goal and offers more possibilities of simulation of some parameters that create an optimum situation.

Keywords: cost management; information technologies; model; linear programming; spreadsheets systems (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:9:i:4:y:2009:p:341-356

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