Cost calculation role in decision making Cover Image

ROLUL CALCULAŢIEI COSTURILOR ÎN PROCESUL DECIZIONAL
Cost calculation role in decision making

Author(s): Adriana Puşcaş
Subject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: expenses; costs; management; decision; performance.

Summary/Abstract: The calculation of costs is delimited simultaneously as an informational instrument and as an instrument of administration, aiming at the improvement in the performance of the enterprise. As an informational instrument, the calculation produces and provides the information regarding costs and profit, and as an instrument of administration it is a decisional technique regarding the maximization of profitability.

  • Issue Year: 19/2009
  • Issue No: 1
  • Page Range: 602-612
  • Page Count: 11
  • Language: Romanian
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