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The role of management accounting in providing Information for making decision within an entity


  • Topor, Dan Ioan
  • Puţan, Alina
  • Căpuşneanu, Sorinel/I


The scope of this research paper is to obtain information through management accounting and cost calculation, information that helps on developing the best decisions at the level of an organization. We used as an example a case study from the manufacturing industry which helped us to better understand the efficiency with which information about the conduct of production process reach management or the leadership skills that exploit information in decision-making and in operational control of the production process.

Suggested Citation

  • Topor, Dan Ioan & Puţan, Alina & Căpuşneanu, Sorinel/I, 2011. "The role of management accounting in providing Information for making decision within an entity," MPRA Paper 36219, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:36219

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    References listed on IDEAS

    1. Chapman, Christopher S. (ed.), 2005. "Controlling Strategy: Management, Accounting, and Performance Measurement," OUP Catalogue, Oxford University Press, number 9780199280636.
    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. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
    4. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
    5. N. Lesca, 2011. "Introduction," Post-Print halshs-00640604, HAL.
    6. C. Dominguez-Pery, 2011. "Introduction," Post-Print halshs-00740570, HAL.
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    Cited by:

    1. Azza H. Shalaby & Shehab Yehia Mohamed Ahmed Eltobgey, 2016. "How far the Media of Managerial Accounting can percept the Expectations of Current and Prospective Investors in rationalizing Credit and Investment Decisions: Field Study in KSA," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 6(5), pages 1-1.
    2. Dimi Ofileanu & Dan Ioan Topor, 2014. "Lean Accounting - An Ingenious Solution for Cost Optimization," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 4(4), pages 342-352, April.
    3. Ofileanu Dimi & Bumbescu Sorina Simona, 2014. "Target Costing – The Response Of The Managerial Accounting To Changes In The Environment," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 45-55, June.

    More about this item


    management accounting; optimization; decisions; information; cost;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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