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Relevant Costs for Decision in an Effective Controlling System

Author

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  • Mihaela TULVINSCHI

    (“Ştefan cel Mare” University of Suceava)

Abstract

Controlling is considered a leading concept in the sense of coordination, planning, control and automation, in order to produce the synthesis necessary in decision making. The purpose of article is to highlight the link between a dynamic accounting system and an effective controlling system. The research method used is based on the idea that the cost analysis in an efficient controlling system involves obtaining accounting information from within the entity which management then uses in decision making. In conclusion, we emphasize that an effective controlling system must provide managers the tools to meet their informational needs.

Suggested Citation

  • Mihaela TULVINSCHI, 2010. "Relevant Costs for Decision in an Effective Controlling System," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 5(5(546)), pages 49-58, May.
    • Handle: RePEc:agr:journl:v:4(545):y:2010:i:5(546):p:49-58
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