Theoretical and Applied Economics
No. 11 / 2012 (576)
Accounting’s shift to decision-based costing
SAS Institute Inc., Cary, North Carolina, USA
Sorinel CĂPUŞNEANU
“Dimitrie Cantemir” Christian University, Bucharest
Sorin BRICIU
“1 Decembrie 1918” University, Alba Iulia
Abstract. Managers are increasingly shifting from reacting to after-the-fact outcomes to anticipating the future with predictive analysis and proactively making adjustments with better decisions. Despite some advances in the application of new costing techniques, are management accountants adequately satisfying the need for better cost planning information? Or is the gap widening?
Contents
Aspects regarding the analysis of inflation evolution
A macroeconometric panel data analysis of the shaping factors of labour emigration within the European Union
Accounting’s shift to decision-based costing
The Anglo-Saxon model of employment in the current economic context. The case of United Kingdom
The economic analysis of bureaucracy and government growth
Correlating stock exchange indices under both normal and financial crisis conditions
Improving public sector performance by strenghtening the relationship between audit and accounting
Corporate social responsibility, a strategy to create and consolidate sustainable businesses
The political economy of women’s professional basketball in the United States: A structure-conduct-performance approach
Social cohesion – a post-crisis analysis