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Increase of company performances and shareholders’ satisfaction by using design for adaptability (DFA)

Author

Listed:
  • Sorin BRICIU

    (“1 Decembrie 1918” University of Alba Iulia, Romania)

  • Sorinel CĂPUŞNEANU

    („Dimitrie Cantemir” Christian University of Bucharest, Romania)

  • Dan TOPOR

    (“Hyperion” University of Bucharest, Romania)

  • Raul BURDEA

    (“1 Decembrie 1918” University of Alba Iulia, Romania)

Abstract

The article handles the increase in performances of an electrical appliances company and in the satisfaction degree of its shareholders by using the design for adaptability method. A strategic decision is based on the quality of accounting information provided by the company’s management. The design for adaptability method and the target costing method highlight the importance of the reliability of accounting information provided by both of them for the solid foundation of strategic decisions taken by the company’s management. In the current domestic and global economy, in order to guarantee correct decisions, management turns their attention to a multi-dimensional analysis of used information, which will ensure a number of long-term advantages. The article closes with the authors’ conclusions on the importance of obtaining accurate accounting information and substantiation of final decisions taken by managers and shareholders, by obtaining superior performances by means of the design for adaptability and target costing methods.

Suggested Citation

  • Sorin BRICIU & Sorinel CĂPUŞNEANU & Dan TOPOR & Raul BURDEA, 2014. "Increase of company performances and shareholders’ satisfaction by using design for adaptability (DFA)," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(5(594)), pages 7-18, May.
    • Handle: RePEc:agr:journl:v:xxi:y:2014:i:5(594):p:7-18
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