Relevant Costs for Decision in an Effective Controlling System
Year: 2010
Type: article
Abstract: . Controlling is considered a leading concept in the sense of coordination, planning, control and automation, in order to produce the synthesis necessary in decision making. The purpose of article is to highlight the link between a dynamic accounting system and an effective controlling system. The research method used is based on the idea that the cost analysis in an efficient controlling system involves obtaining accounting information from within the entity which management then uses in decision making. In conclusion, we emphasize that an effective controlling system must provide managers the tools to meet their informational needs.
Authors: Mihaela Tulvinschi, Mihaela Tulvinschi
Institution: Ştefan cel Mare University of Suceava
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W2102885283