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Accounting’s shift to decision-based costing

Author

Listed:
  • Gary COKINS

    (SAS Institute Inc., Cary, North Carolina, USA)

  • Sorinel CĂPUŞNEANU

    (“Dimitrie Cantemir” Christian University, Bucharest)

  • Sorin BRICIU

    (“1 Decembrie 1918” University, Alba Iulia)

Abstract

Managers are increasingly shifting from reacting to after-the-fact outcomes to anticipating the future with predictive analysis and proactively making adjustments with better decisions. Despite some advances in the application of new costing techniques, are management accountants adequately satisfying the need for better cost planning information? Or is the gap widening?

Suggested Citation

  • Gary COKINS & Sorinel CĂPUŞNEANU & Sorin BRICIU, 2012. "Accounting’s shift to decision-based costing," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(11(576)), pages 31-44, November.
    • Handle: RePEc:agr:journl:v:11(576):y:2012:i:11(576):p:31-44
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