MANAGEMENTUL DECIZIEI PRIN COSTURI LA ENTITĂŢILE NON PROFIT
Costs management decision on the non-profit entities
Author(s): Adriana Puşcaş, Dorel MateșSubject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: non-profit entities; management; strategies; evaluation; accounting information; calculation of costs.
Summary/Abstract: The information provided by the calculation of costs allows managers to evaluate the viability of alternative business strategies, to choose between alternative decisions and to evaluate the results of the segments of activity. At the same time, it offers indispensable information for financial accountancy, with regard to the costs that are required for the evaluation of fabricated stocks and the production of immobilizations.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 19/2009
- Issue No: 1
- Page Range: 613-618
- Page Count: 6
- Language: Romanian