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The Role of Batch Costing and Cost Accounting in the Managerial Process

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  • Ciumag, Marin
  • Ciumag, Anca

Abstract

Starting from the premises that the informational system is a part of the management system of any company, it is always stated, completely rightly that the effectiveness of an company strictly related to the way in which this knows how to manage the information. One of the problems the economic agents encounter nowadays is the lack of some coherent and well structured information that should assist the managerial decision at a superior level, as well as at inferior echelons. Once with the stimulation and amplification of the company’s competences in using the appropriate economic indicators of a market economy which is reflected in the increasing number and difficulty of decisions, we think that one of the basic elements, that have a determining influence in the decisional process, is the cost and the cost information.

Suggested Citation

  • Ciumag, Marin & Ciumag, Anca, 2008. "The Role of Batch Costing and Cost Accounting in the Managerial Process," MPRA Paper 14859, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:14859
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    File URL: https://mpra.ub.uni-muenchen.de/14859/1/MPRA_paper_14859.pdf
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    More about this item

    Keywords

    batch costing; cost accounting; managerial process; the managerial accountancy;

    JEL classification:

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

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