EUROPEAN JOURNAL OF ACCOUNTING, FINANCE & BUSINESS

Motto: Show the world how you think!

Current Issue

The current issue of the journal read...

Authors' guidelines

All you need to know in order to publish in our journal read...

Submission

Here you can submit your paper continue...

Contact

Contact us here...

 

ISSN: 2344 - 102X

ISSN-L: 2344 - 102X



 

Article from Volume 4, Number 2, Year 2016

THE DECISION-MAKING PROCESS: THE RELEVANCE AND IRRELEVANCE OF COSTS, EXPENSES AND INCOME
Download
Author(s): Galina Badicu, Svetlana Mihaila
DOI: 10.4316/EJAFB.2016.428
Abstract: The analysis of potential problems that can confront the entity is focused on the prospective, anticipatedcharacter of the process of substantiating the decisions, that represents the central moment of any management process. The special importance of the decision-making process requires a constant concern for its improvement, for strengthening the entity's ability to develop quality decisions that would lead to increased efficiency and competitiveness. In this regard, the conducted research focuses on studying the decision-making process, focusing on certain decisions, addressing and differentiating relevant and irrelevant issues with reference to costs, expenses and income - using practical situations. The article presents an investigation based on documenting bibliographic sources regarding the decision-making process and the relevant information.
Keywords: Decision, Good Decision, Decision-making Process, Relevance In The Decision-making Process, Relevant Revenues, Costs And Expenses.
References:
1. BADICU G., MIHAILA S., AVORNIC A. Managerial Accounting. Textbook. Chi?in?u: őnv???torul Modern, 2015. Pp. 277.
2. BELOSTECINIC Gr. Competitive Universities For A Society. In: 60 Years Of Higher Economic Education In The Republic Of Moldova: Through Innovation And Competitiveness Towards Economic Progress: International Scientific Conference From 27-28 September 2013.Chi?in?u: AESM, 2013, Volume I. Pp. 9.
3. BUC?? C. R. The Strategic Dimension Of Costs Information In Managerial Accounting. Ia?i: Tehnopres Publisher, 2009. Pp. 246.
4. BUCUR V. B?DICU G. Accounting Of The Financial Results And The Performance Of Telecommunications Entities. Monograph. Chi?in?u: AESM Publisher, 2015. Pp. 304.
5. BURDU? E., POPA I. Managerial Methodologies. Bucure?ti: Pro Universitaria Publisher, 2014. Pp. 420.
6. CARAMAN S., CU?M?UNS? R. Managerial Accounting: Lecture Notes. Chi?in?u: Central Typography, 2015. Pp. 188.
7. C?PRESCU G., CHENDI G., MILITARU C. Management. Pro Universitaria Publisher, 2007. Pp. 288.
8. Managerial Accounting: Practical Teaching Guide. Coordinator Nederi?a A., Chi?in?u: ACAP, 2000, Pp. 264.
9. CORNESCU V., MARINESCU P., CURTEANU D., TOMA S. Management: From Theory To Practice.Bucure?ti: University Publisher, 2004. Http://ebooks.unibuc.ro/StiinteADM/cornescu/cap4.htm
10. DIACONU P. Management Accounting And Business Plans. Bucure?ti: Economic Publisher, 2006. Pp. 341.
11. Explanatory Dictionary Of The Romanian Language.Bucure?ti: Universenciclopedic, 1998, Pp.1192.
12. DRUCKER P. About Decision And Efficiency. 2nd Edition. Bucure?ti: Meteor Press, 2010. Pp. 189.
13. The Effectiveness Of Decisions In The Management System As Part Of Increasing Competitiveness. PhD Thesis. Zetia V. Chi?in?u, 2014.
14. H¬NCU D. Models For Founding Decisions, Bucure?ti: AES Publisher, 2002, Pp. 10.
15. HORNGREN T.CH., DATAR M.S., FOSTER G. Costs Accounting, A Managerial Approach.XIth Edition / Translation From English. Chi?in?u: ARC, 2006, Pp.939.
16. HRI?CEV E. The Plantís Management. Textbook. Chi?in?u: AESM Polygraphic Editorial ASEM, 1998, Pp. 398.
17. IONA?CU I., TIBERIU A., STERE M. Management Control. Bucure?ti: Economic Publisher, 2003, Pp.271.
18. Management. Coordinator Deac V. 2nd Edition. Bucure?ti: AES Publisher, 2014. Pp. 456.
19. MORARIU, A. SUCIU, GH. STOIAN, F. Internal Audit And Corporate Governance. Bucure?ti: University Publisher. 2008. Pp. 467.
20. NEEDLES B., ANDERSON H., CALDWELL J. Basic Accounting Principles. Chi?in?u: ARC Publisher, 2000. Pp. 1240.
21. OLARU C. S., MORAR C. R. Decision Management. Bucure?ti: Lumina Lex Publisher. 2002.
22. PAHOME C. Accounting Information In The Decision Process. Ia?i: Junimea, 2005. Pp. 261. 23. The Organizationís Decision Process. Coordinator: Nicol?escu O. Bucure?ti: Economic Publisher. 1998. 632 P.
24. STIHII L. Business Risk Management. University Course. Chi?in?u: AESM Publisher, 2010, Pp. 222.
25. TABARA N, RUSU A.Considerations On The Impact Of Creative Accounting On The Quality Of The Presented Information In The Annual Financial Statements. In: Financial Audit, Year IX, 11/2011, Pp. 37-44.
 
Back to journal ...

 
     
     
Copyright LP/DET 2023