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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 7, Number 2, Year 2019| COST CALCULATION AND CONTROL - AN ESSENTIAL TOOL FOR DETERMING PERFORMANCE AND GUIDING THE DECISION-MAKING PROCESS | 
Download | | Author(s): Camelia Catalina Mihalciuc, Mihaela Pintescu ( Bujdei) | | DOI: 10.4316/EJAFB.2019.728 | | Abstract: The information proposed and managed by the cost calculation is intended for the entrepreneur, the manager as the internal beneficiary who must solve problems of allocation and use of the resources entrusted from the outside, by the investor to build the performance, also allowing the managers to evaluate the results of the activity segments. Cost calculation becomes an important factor in substantiating managerial decisions regarding the strategy of the economic entity, the management structure, the performances achieved or what they want to be achieved, as well as those aspects regarding the creation of long-term value. The information provided by the cost calculation allows managers to evaluate the viability of alternative business strategies, to choose between alternative decisions and to evaluate the results of the activity segments. Based on these considerations, the main objective of the present paper concerns the necessity of applying a performance control system by calculating the costs of the products / services of the company under analysis, which will guarantee to the managers that the resources are removed and used effectively and efficiently in the execution of the objectives. organization, to allow them to understand the reality, as well as the possibilities of identifying and preventing deficiencies and anomalies, but at the same time the possibility of advancing managerial decisions. Thus, the purpose of the paper is to control the performance of the economic entity and to make economic-financial decisions using the calculation of the costs related to the products or services provided within the entity. | | Keywords: Performance; Profitability; Cost; Result On Product; Variable Cost; Fixe Cost; Cost Calculation. | References:
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