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The Role Of Cost Information In Decision-Making. Case Study

Author

Listed:
  • Dan Topor
  • Ioana Dorin
  • Alina PuÅ£an

Abstract

The purpose of this paper is to understand how information derived from management accounting has an impact on development and foundation of new decisions and therefore to better understand the relationship between management accounting and information. Using as an example a case study from the mining industry we will show the efficiency of information provided by management accounting in decision making and the operational control of the production process.

Suggested Citation

  • Dan Topor & Ioana Dorin & Alina PuÅ£an, 2011. "The Role Of Cost Information In Decision-Making. Case Study," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-15.
    • Handle: RePEc:alu:journl:v:2:y:2011:i:13:p:15
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    References listed on IDEAS

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    1. Sorin Briciu, 2008. "Variable And Fixed Costs In Company Management," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-14.
    2. Marko Jarvenpaa, 2007. "Making Business Partners: A Case Study on how Management Accounting Culture was Changed," European Accounting Review, Taylor & Francis Journals, vol. 16(1), pages 99-142.
    3. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    4. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
    5. John Burns & Gudrun Baldvinsdottir, 2005. "An institutional perspective of accountants' new roles - the interplay of contradictions and praxis," European Accounting Review, Taylor & Francis Journals, vol. 14(4), pages 725-757.
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    Cited by:

    1. Alexandra Delia Bugnariu & Cristina Didea (Castrase) & Ion Cozma, 2022. "Research On The Evolution Of Costs Associated With Covid-19 Of A Company From The Automotive Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(50), pages 41-50, April.
    2. Sorin Romulus Berinde & Adrian GroÅŸanu, 2013. "Particularities Concerning The Beneficiaries Of Audit Services Provided By The Big 4 Companies: Evidence From Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-14.
    3. Dan Topor & Sorinel Căpuşneanu & Alina Puţan, 2012. "Evolution And Performance Analysis For Wine Entities In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-9.

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    More about this item

    Keywords

    Cost; Management Accounting; Information; Expenses.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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