Measurement, reporting and cost analysis in the decision-making process

Huțanu (Trif) Elena-Emanuella; Mihalciuc Camelia-Cătălina; Grosu Maria

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255

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2024-04-17 19:52

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657.471:[005.52+005.53] (1)

Contabilitate (953)

Operații în management. Direcții (306)

SM ISO690:2012

HUȚANU (TRIF), Elena-Emanuella, MIHALCIUC, Camelia-Cătălina, GROSU, Maria. Măsurarea, raportarea și analiza costurilor în procesul decizional. In: Provocările contabilităţii în viziunea tinerilor cercetători, Ed. Ediția a 6-a, 11-12 martie 2022, Chişinău. Chişinău: 2022, Ediția a 6-a, pp. 277-286. DOI: https://doi.org/10.5281/zenodo.6719168

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Provocările contabilităţii în viziunea tinerilor cercetători
Ediția a 6-a, 2022

Conferința "Provocările contabilităţii în viziunea tinerilor cercetători"
Ediția a 6-a, Chişinău, Moldova, 11-12 martie 2022

Measurement, reporting and cost analysis in the decision-making process

Măsurarea, raportarea și analiza costurilor în procesul decizional

DOI:https://doi.org/10.5281/zenodo.6719168

CZU: 657.471:[005.52+005.53]

JEL: M11, M41

Pag. 277-286

Huțanu (Trif) Elena-Emanuella¹, Mihalciuc Camelia-Cătălina¹, Grosu Maria²

¹ Universitatea „Ştefan cel Mare”, Suceava,
² Universitatea "Alexandru Ioan Cuza", Iaşi

Disponibil în IBN: 7 februarie 2023

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Rezumat

Cost is an important element in a company's economy, but especially in the economic valuation and performance of the company. Several cost-cutting concepts and methods have been developed and discussed, but it is very important that these methods and concepts are standardized so that comparable data can be provided.

Cuvinte-cheie
management accounting practices (MAPs), Costs, Cost calculation, decision making

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