Theoretical and Applied Economics
No. 5 / 2014 (594)
Increase of company performances and shareholders’ satisfaction by using design for adaptability (DFA)
“1 Decembrie 1918” University of Alba Iulia, Romania
Sorinel CĂPUŞNEANU
„Dimitrie Cantemir” Christian University of Bucharest, Romania
Dan TOPOR
“Hyperion” University of Bucharest, Romania
Raul BURDEA
“1 Decembrie 1918” University of Alba Iulia, Romania
Abstract. The article handles the increase in performances of an electrical appliances company and in the satisfaction degree of its shareholders by using the design for adaptability method. A strategic decision is based on the quality of accounting information provided by the company’s management. The design for adaptability method and the target costing method highlight the importance of the reliability of accounting information provided by both of them for the solid foundation of strategic decisions taken by the company’s management. In the current domestic and global economy, in order to guarantee correct decisions, management turns their attention to a multi-dimensional analysis of used information, which will ensure a number of long-term advantages. The article closes with the authors’ conclusions on the importance of obtaining accurate accounting information and substantiation of final decisions taken by managers and shareholders, by obtaining superior performances by means of the design for adaptability and target costing methods.
Contents
Increase of company performances and shareholders’ satisfaction by using design for adaptability (DFA)
Forecasting crude oil market volatility in the context of economic slowdown in emerging markets
The sensory brand of the destination. Case study: Transylvania
Difficulties of the supporting pensioners by current employees – alternative to pension systems at international level. Empirical analysis in Romania
Single market fragmentation. The influence of the public decision system’s features upon the national decision system: A case study of the Romanian Eco-duty
Effects of macroeconomic variables on poverty in Iran (Application of bootstrap technique)
Determination of factors affecting willingness to pay for low SAR value cell phones: A case study of Turkey
Implications of the financial crisis to the relevance of Taylor rule Case study: European Union
Non-performing loans – dimension of the non-quality of bank lending/loans and their specific connections
Regional implications of salary in the European Union