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Performance Analysis Of An Entity From Construction Sector Using Dashboard

Author

Listed:
  • SORIN BRICIU

    (DECEMBRIE 1918 UNIVERSITY, ALBA-IULIA, ROMANIA)

  • SORINEL CAPUSNEANU

    (DIMITRIE CANTEMIR CHRISTIAN UNIVERSITY, ROMANIA)

  • DAN IOAN TOPOR

    (UNIVERSITATEA HYPERION UNIVERSITY, BUCHAREST, ROMANIA)

  • CRISTIAN-MARIAN BARBU

    (ARTIFEX UNIVERSITY, BUCHAREST, ROMANIA)

  • ANAMARIA TEPES-BOBESCU

    (DECEMBRIE 1918 UNIVERSITY, ALBA-IULIA, ROMANIA)

Abstract

This research paper deals with the analysis of performances of economic entities from the construction sector from Romania. The necessary data for preparation and analysis up through dashboard of the economic entity are provided by managerial accounting through Target Costing method. The way of implementing and observing of stages which are completed in managerial accounting through Target Costing method are also presented in the paper based on the existing literature. For data analysis it was used a questionnaire based on three questions whose results were analyzed and which formed the basis of our entire course of scientific approach. The paper ends with the authors' conclusions about the performance analysis of economic entities in a construction project using dashboard showing the benefits of its long-term decisions.

Suggested Citation

  • Sorin Briciu & Sorinel Capusneanu & Dan Ioan Topor & Cristian-Marian Barbu & Anamaria Tepes-Bobescu, 2015. "Performance Analysis Of An Entity From Construction Sector Using Dashboard," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 74-83, December.
    • Handle: RePEc:cbu:jrnlec:y:2015:v:6special:p:74-83
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    References listed on IDEAS

    as
    1. Martinescu (Oprea), Dana Maria/G & Căpuşneanu, Sorinel/I, 2009. "Environment and environmental effects of pollution. Model of eco-dashboard – A tool for analysis of environmental management performances," MPRA Paper 26923, University Library of Munich, Germany.
    2. Dekker, Henri & Smidt, Peter, 2003. "A survey of the adoption and use of target costing in Dutch firms," International Journal of Production Economics, Elsevier, vol. 84(3), pages 293-305, June.
    3. Căpuşneanu, Sorinel/I & Boca (Rakos), Ileana Sorina & Barbu, Cristian Marian, 2012. "Dashboard, Tool for Monitoring and Measuring the Performances of Entities within Mining Extractive," MPRA Paper 45948, University Library of Munich, Germany.
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