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

Author

Listed:
  • Dan Topor

    (‘1 Decembrie 1918‘ University of Alba Iulia)

  • Ioana Dorin

    (‘1 Decembrie 1918‘ University of Alba Iulia)

  • Alina Putan

    (‘1 Decembrie 1918‘ University of Alba Iulia)

Abstract

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

Suggested Citation

  • Dan Topor & Ioana Dorin & Alina Putan, 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
    as

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    File URL: http://oeconomica.uab.ro/upload/lucrari/1320112/15.pdf
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    References listed on IDEAS

    as
    1. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
    2. 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.
    3. N. Lesca, 2011. "Introduction," Post-Print halshs-00640604, HAL.
    4. repec:vep:journl:y:2011:i:1:p:2-3 is not listed on IDEAS
    5. C. Dominguez-Pery, 2011. "Introduction," Post-Print halshs-00740570, HAL.
    6. H. Dewachter & R. Houssa & P.R. Kaltwasser, 2011. "Introduction," Review of Business and Economic Literature, Intersentia, vol. 56(4), pages 378-382, December.
    7. repec:sen:rebelj:v:lvi:y:2011:i:2:p:106-110 is not listed on IDEAS
    8. L. Sleuwaegen, 2011. "Introduction," Review of Business and Economic Literature, Intersentia, vol. 56(2), pages 106-110, June.
    9. repec:sen:rebelj:v:lvi:y:2011:i:4:p:378-382 is not listed on IDEAS
    10. 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.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Sorin Romulus Berinde & Adrian Grosanu, 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.

    More about this item

    Keywords

    Cost; Management Accounting; Information; Expenses.;

    JEL classification:

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

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