文章基本信息

标题：Cost-Based Decision in Public Sector
其他标题：Cost-Based Decision in Public Sector
本地全文：下载
作者：Cretu, Carmen ; Gheonea, Victoria ; Sirbu, Carmen 等
期刊名称：Acta Universitatis Danubius. Oeconomica
印刷版ISSN：2065-0175
电子版ISSN：2067-340X
出版年度：2011
卷号：7
期号：5
语种：English
出版社：Danubius University
摘要：Management decision must be based on relevant costs (costs that allow for the best measures for business management), recognized by their forecasting characteristics which records hidden or opportunity costs, social costs and outsourced costs. Correctly predicted a profit is to build costs for possible revenue. The cost is a sacrifice, resource consumption. Because decisions aimed at future activities, the management calls in this respect, detailed information on future costs, some of which are not included in accounting data collection system. The power of decision maker on costs is therefore limited.
关键词：managerial accounting; public accounting; outsourced costs; opportunity cost