ROLUL CALCULAŢIEI COSTURILOR ÎN PROCESUL DECIZIONAL
Cost calculation role in decision making
Author(s): Adriana PuşcaşSubject(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.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 19/2009
- Issue No: 1
- Page Range: 602-612
- Page Count: 11
- Language: Romanian
