Topor, Dan Ioan and Puţan, Alina and Căpuşneanu, Sorinel/I (2011): The role of management accounting in providing Information for making decision within an entity. Published in: International Journal of Academic Research in Accounting, Finance and Management Sciences , Vol. 1, No. 2 (15 December 2011): pp. 56-66.
Preview |
PDF
MPRA_paper_36219.pdf Download (428kB) | Preview |
Abstract
The scope of this research paper is to obtain information through management accounting and cost calculation, information that helps on developing the best decisions at the level of an organization. We used as an example a case study from the manufacturing industry which helped us to better understand the efficiency with which information about the conduct of production process reach management or the leadership skills that exploit information in decision-making and in operational control of the production process.
Item Type: | MPRA Paper |
---|---|
Original Title: | The role of management accounting in providing Information for making decision within an entity |
English Title: | The role of management accounting in providing Information for making decision within an entity |
Language: | English |
Keywords: | management accounting; optimization; decisions; information; cost |
Subjects: | M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M2 - Business Economics > M21 - Business Economics |
Item ID: | 36219 |
Depositing User: | Sorinel Capusneanu |
Date Deposited: | 27 Jan 2012 21:29 |
Last Modified: | 27 Sep 2019 12:27 |
References: | 1. Achim S.A. (2009). Accounting for managers, Risoprint Publishing House, Cluj-Napoca. 2. Albu C. (2005). An analysis of organizational learning through valuing managerial accounting tools, PhD thesis, ASE Bucharest. 3. Atrill P., McLaney E. (2005). Management Accounting for Decision Makers. 4. Ahrens T., Chapman C.S., Hopwood A.G. (2007). Handbook of Management Accounting Research, Oxford, Elsevier. 5. Ahrens T., Chapman C.S. (2007). Management accounting as practice. Accounting, Organizations and Society. 6. Bouquin, H. (2004). Management accounting, translation and introductory study made by professor N. Tabără, Moldova Publishing, Iasi. 7. Bouquin, H. (2004). Management accounting, TipoMoldova Publishing House, Iasi. 8. Bouquin H. (2006). Comptabilité de gestion, Paris, Economica, 3e éd. 9. Briciu S. (2006). Managerial accounting. Theoretical and practical aspects, Economica Publishing, Bucharest. 10. Briciu S. (2008). Variable and fixed costs in company management, Annales Universitatis Apulensis Series Oeconomica, Volume 1, No. 10, pp. 164 – 170. 11. Briciu S., Căpuşneanu S., Rof L.M, Topor D. (2010). Accounting and management control. Tools for measuring the performance on an entity, Aeternitas Publishing House, Alba Iulia. 12. Caraiani, C., Dumitrana, M. (coordinator). (2005). Management accounting & Management control, InfoMega Publishing House, Bucharest. 13. Călin O., (coordinator). (2002). Management accounting, Tribuna Economica Publishing House, Bucharest. 14. Căpuşneanu, S. (2008). Elements of cost management, Economica Publishing House, Bucharest. 15. Chapman C. (2005). Controlling strategy. Management accounting and performance measurement, Oxford, Oxford University Press. 16. Chenhall, R. (2003). Management control system design within its organizational context: Findings from contingency-based research and directions for the future, Accounting, Organizations and Society, 28 (2-3), 127-168. 17. Colasse B., Lesage C., Tabără N. (2011). Introduction in accounting, TipoMoldova Publishing House, Iasi. 18. Drury, C. (2006). Cost and Management Accounting, Thomson Learning. 19. Ebbeken K, Possler L. Ristea, M. (2000). Calculation and cost management, Teora Publishing House, Bucharest. 20. Fatacean G. (2009). Managerial accounting, Cluj-Napoca. 21. Garrison R.H., Noreen E.W., Brewer P. (2009). Managerial Accounting, McGraw-Hill-Irwin. 22. Grosanu A. (2010). Cost calculation on profit centers, Irecson Publishing House, Bucharest. 23. Herath S.K. (2007). A framework for management control research, Journal of Management Development, Vol. 26 No. 9, pp. 895-915. 24. Horvath & Partners, (2007). Controlling. Effective systems of business performance, C.H. Beck Publishing House, Bucharest. 25. Lowe W.F. and Puxty, T. (Eds). Critical Perspectives in Management Control, Macmillan, Basingstoke, pp. 27-45. 26. Tabara N. (2009), Management control, TipoMoldova Publishing House, Iasi. 27. Verboncu, I., Zalman, M. (2005). Management and performances, Universitara Publishing House, Bucharest. 28. Weetman P. (2006). Management Accounting, Prentice Hall, Harlow. 29. www.revista.cafr.ro. 30. http://www.jstor.org. |
URI: | https://mpra.ub.uni-muenchen.de/id/eprint/36219 |