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The role of costing in the managing activity of the economic entity

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cris.sourceIdoai:irek.ase.md:1234567890/433
dc.creatorMihalciuc, Camelia
dc.creatorVataman, Lucian Ovidiu
dc.date2020-09-11T08:31:32Z
dc.date2020-09-11T08:31:32Z
dc.date2017-11
dc.date.accessioned2023-11-13T20:52:30Z
dc.date.available2023-11-13T20:52:30Z
dc.descriptionMIHALCIUC, Camelia, VATAMAN, Lucian Ovidiu. The role of costing in the managing activity of the economic entity. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 111-120. ISBN 978-9975-75-895-6.
dc.descriptionCost calculation is simultaneously delimited as an information tool (produces and provides cost and profit information) and as a management tool to improve the performance of the economic entity, while also representing a decision-making technique for maximizing profitability. The information produced and managed by the cost calculation is intended for the entrepreneur (the manager, the administrator) as an internal beneficiary who, in his capacity as manager, has to solve problems of allocation and use of resources entrusted externally (by the investor) to build performance. This information provided by the cost calculation allow managers to assess the viability of alternative business strategies, to choose between alternative decisions and to assess the results of business segments. JEL: M 41, M 21
dc.formatapplication/pdf
dc.identifier978-9975-75-895-6
dc.identifier${dspace.ui.url}/handle/1234567890/433
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/433
dc.identifier.urihttps://cris.ase.md/handle/123456789/4598
dc.languageen
dc.publisherASEM
dc.subjectdecision-making technique
dc.subjectalternative business strategies
dc.subjectinformation tool
dc.subjectprofitability
dc.titleThe role of costing in the managing activity of the economic entity
dc.typeArticle
dspace.entity.typePublication
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