The role of costing in the managing activity of the economic entity

Mihalciuc, Camelia; Vataman, Lucian Ovidiu

DSpace Home
→
Facultatea Contabilitate
→
2.Articole
→
View Item

dc.contributor.author	Mihalciuc, Camelia
dc.contributor.author	Vataman, Lucian Ovidiu
dc.date.accessioned	2020-09-11T08:31:32Z
dc.date.available	2020-09-11T08:31:32Z
dc.date.issued	2017-11
dc.identifier.isbn	978-9975-75-895-6
dc.identifier.uri	${dspace.ui.url}/handle/1234567890/433
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/1234567890/433
dc.description	MIHALCIUC, Camelia, VATAMAN, Lucian Ovidiu. The role of costing in the managing activity of the economic entity. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 111-120. ISBN 978-9975-75-895-6.	en_US
dc.description.abstract	Cost calculation is simultaneously delimited as an information tool (produces and provides cost and profit information) and as a management tool to improve the performance of the economic entity, while also representing a decision-making technique for maximizing profitability. The information produced and managed by the cost calculation is intended for the entrepreneur (the manager, the administrator) as an internal beneficiary who, in his capacity as manager, has to solve problems of allocation and use of resources entrusted externally (by the investor) to build performance. This information provided by the cost calculation allow managers to assess the viability of alternative business strategies, to choose between alternative decisions and to assess the results of business segments. JEL: M 41, M 21	en_US
dc.language.iso	en	en_US
dc.publisher	ASEM	en_US
dc.subject	decision-making technique	en_US
dc.subject	alternative business strategies	en_US
dc.subject	information tool	en_US
dc.subject	profitability	en_US
dc.title	The role of costing in the managing activity of the economic entity	en_US
dc.type	Article	en_US