Cost Type Information – Efficiency Result of Information provided by Management Accounting Cover Image

Cost Type Information – Efficiency Result of Information provided by Management Accounting
Cost Type Information – Efficiency Result of Information provided by Management Accounting

Author(s): Marius-Nicolae Miculescu
Subject(s): Economy
Published by: Fundatia Română pentru Inteligenta Afacerii
Keywords: Efficiency; Cost information system; Managerial accounting; Control

Summary/Abstract: Any economic activity is mainly aimed at obtaining the highest possible efficiency. However, the level of profitability of an organization is influenced by a number of factors and being aware of these factors is particularly important for the efficient targeting of the organizational activities. As the prerequisites to achieve a high return are primarily the low production cost, our focus should be directed towards multilateral knowledge of the cost.

  • Issue Year: I/2013
  • Issue No: 01
  • Page Range: 114-119
  • Page Count: 6
  • Language: English