The Role of Batch Costing and Cost Accounting in the Managerial Process

Marin Ciumag and Anca Ciumag

MPRA Paper from University Library of Munich, Germany

Abstract: Starting from the premises that the informational system is a part of the management system of any company, it is always stated, completely rightly that the effectiveness of an company strictly related to the way in which this knows how to manage the information. One of the problems the economic agents encounter nowadays is the lack of some coherent and well structured information that should assist the managerial decision at a superior level, as well as at inferior echelons. Once with the stimulation and amplification of the company’s competences in using the appropriate economic indicators of a market economy which is reflected in the increasing number and difficulty of decisions, we think that one of the basic elements, that have a determining influence in the decisional process, is the cost and the cost information.

Keywords: batch costing; cost accounting; managerial process; the managerial accountancy (search for similar items in EconPapers)
JEL-codes: M4 M41 (search for similar items in EconPapers)
Date: 2008-11-22
New Economics Papers: this item is included in nep-acc
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Published in Conferinta Internationala Educatie si creativitate pentru o societate bazata pe cunoastere ISBN 978-973-569-964-2.Editia(2008): pp. 33-35

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