Exercitarea controlului de gestiune prin prisma costurilor de producţie

Abstract

Management control represents an information system that includes and treats the information concerning the assessment and management of entity’s performances. Actual macroeconomic phenomena lead to entities’ vulnerability, and thus management control should intervene to permit the regular development of activity and the correct decision making, in order to achieve the set objectives. One of the instruments that management control uses to accomplish its mission is the cost of production. The cost of production, as an instrument of management control, provides to managers the necessary information for making the right decisions. As it has an informative character, arises the necessity to analyze this instrument using the qualitative characteristics of accounting information, such as: opportunity, reliability and relevance. As a result, the cost information combined with other classical instruments, such as budgets, standards etc. becomes a powerful tool of management control. Being oriented toward control and decision making, costs production become a basic component of entity’s profitable leading mechanism, that gives managers the possibility to integrate costs’ calculation and analysis in the strategic approach of activity. JEL CLASSIFICATION: M41