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Considerations regarding the data supplied by the managerial accounting and cost calculation in relation to the management of the construction-mounting - installation enterprises

EuroEconomica

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Title Considerations regarding the data supplied by the managerial accounting and cost calculation in relation to the management of the construction-mounting - installation enterprises
 
Creator Calin, Oprea; ASE Bucharest
Tudor, Florin; BRD SA Bucuresti,-Risk Control Department
 
Subject construction; accounting, production; information

 
Description The production cost is the synthetic indicator for the use of production factors in order to manufacture a product, for work execution purposes or service rendering. The costs are surveyed on a micro and macroeconomic level, bearing a considerable importance in managerial decision making. The management applied on an economical entity (enterprise) uses internal information as well as data provided by the internal and international environment. This information is used in managerial decision making as well as in the execution process that will finalise the proposed objectives. In the construction-mounting and installation units the informing activity is set as the basis for management and execution processes. It can be stated that information is one of the most valuable resources in the economic unit, together with the unit’s material, financial and human resources. The data supplied for the construction-mounting units is sent and thus used by means of an information system conceived and adapted to suit each and every economic entity.
 
Publisher Danubius University of Galati, Romania
 
Contributor
 
Date 2010-04-27
 
Type Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journals.univ-danubius.ro/index.php/euroeconomica/article/view/277
 
Source EuroEconomica; Vol 22, No 1 (2009)
 
Language en
 
Rights The author fully assumes the content originality and the holograph signature makes him responsible in case of trial.