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Case Study on the Importance of Pertinent Costs in the Decision Making Process


  • Mihalache Anita
  • Salagean Liana

    () (George Baritiu University, Brasov)


The purpose of this paper is to implement the concept of pertinent costs in practice. The primary issue discussed in the article was the decision making process and it’s difficulties, then generally references were made to costs, and particularly to the notion of pertinent costs. Finally, we exemplified, trough a case study, the importance of these category of costs in the decision making process. The study was conducted at a company with production activities faced with several decision alternatives upon which pertinent costs theory could be successfully applied.

Suggested Citation

  • Mihalache Anita & Salagean Liana, 2010. "Case Study on the Importance of Pertinent Costs in the Decision Making Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1685-1688, May.
  • Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1685-1688

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    References listed on IDEAS

    1. Nicolae Al. Pop & Anca-Daniela Vl?doi, 2009. "The marketer-a complex specialist, a man of concept, decision and action," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 11(25), pages 9-20, February.
    2. Kaplan, Andreas M. & Haenlein, Michael, 2009. "The increasing importance of public marketing: Explanations, applications and limits of marketing within public administration," European Management Journal, Elsevier, vol. 27(3), pages 197-212, June.
    3. Grigorescu, Adriana, 2009. "Renewal marketing management in public and business organizations," MPRA Paper 25128, University Library of Munich, Germany.
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    More about this item


    pertinent costs; decision making process; savings; global savings; regional savings;

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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