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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.

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Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 36219.

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Date of creation: 15 Dec 2011
Date of revision:
Publication status: Published in International Journal of Academic Research in Accounting, Finance and Management Sciences 2.1(2011): pp. 56-66
Handle: RePEc:pra:mprapa:36219
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  1. N. Lesca, 2011. "Introduction," Post-Print halshs-00640604, HAL.
  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 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. Chapman, Christopher S. (ed.), 2005. "Controlling Strategy: Management, Accounting, and Performance Measurement," OUP Catalogue, Oxford University Press, number 9780199280636, December.
  5. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
  6. C. Dominguez-Pery, 2011. "Introduction," Post-Print halshs-00740570, HAL.
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