文章基本信息

标题：Relevant Costs for Decision in an Effective Controlling System
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作者：Tulvinschi, Mihaela
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2010
卷号：5(546)
期号：5(546)
页码：49-58
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：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.
关键词：controlling; accounting; cost; decision; performance.