Aspecte privind costurile si performanta intreprinderii

• Published in: Analele Universitatii din Craiova. Seria stiinte economice Vol. XXXVI; no. 4
• Main Authors: Sas , Florentina, Briciu, Sorin
• Format: Journal Article
• Language: English
• Published: Editura Universitaria Craiova 2008; Universitaria Press Craiova
• Subjects: Economy; cost; performance; performance report
• ISSN: 1223-365X

The managers of the enterprises need relevant information for the planning,
substantiation, implementation and control of decision. An important source of information is
the management accounting. In the conditions of the modern management, the determination of
costs has new dimensions, contributing at taking decisions. Another way of obtaining the
information necessary for the management is the performance report. This contains information
regarding the system managed, presented in a synthetic and preestablished form. The
performance report has some developments, such as: the piloting report, the performance report
on processes or projects, the report of situations and balanced scorecard.