Interdependența informației contabile de tip cost și procesul decizional

Abstract

The complexity of economic activities in the conditions of the market economy, determines the increase in the role of economic-financial information for the purpose of adopting decisions within the entities. Thus, the importance of accounting has increased significantly in the last decades, the decision-making process representing one of the most important activities of the entity. This paper aims to argue the relevance of cost information in the decision-making process at the entity level, based on the theoretical and qualitative approach, as well as the methods inherent in the research, bibliographic, bibliometric analysis, the method of comparison, synthesis and others. Likewise, based on the bibliometric analysis, research trends and directions were highlighted in relation to the issue studied at the national level, repeatedly demonstrating the relevance and importance of the studied theme. CZU: 657.478; JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.08