Theoretical and Applied Economics
No. 5 / 2010 (546)
Relevant Costs for Decision in an Effective Controlling System
“Ştefan cel Mare” University of Suceava
Abstract. 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.
Contents
The Liquidity of the Bucharest Stock Exchange (BSE) during the Financial Crisis
Causality between Prices and Wages: VECM Analysis for EU-12
Relevant Costs for Decision in an Effective Controlling System
Increasing Responsibility towards Environment
A Study of Customer Relationship Management Practices in Madhya Pradesh State Tourism Services
The Law of Entropy – the Most Economical of All Natural Laws. Current Manifestations of World Economics
Clusters - Tourism Activity Increase Competitiveness Support