Good management is achieved through a relevant and timely information to decision-makers, and other users of accounting … managers and equally, accountants and auditors. Obviously, they join the users of accounting information, which should be …

, reliable, clear, accurate and lowest costs to optimize decision making. This need derives from the current economic environment … the earnings obtained after making a decision, diminished by information cost. To be more specific, it depends on the … table or on the implemented decision tree, on the informational cost and on the optimal condition established by the …

information as an indispensable need for the decision making process. More and more, the economic entities management is based on … dynanism, flexibility and forecast, all these enjoining the use of operative and complexe data for the decision making process … paper is to headlight the importance and role of the connection between information, management accounting and decision in …

Decision has an important role in our lives. From the point of view, it is closely connected with the ultimate goal and … efficiency of any activities in the economic entity. To take appropriate decision, every manager needs a set of conclusive …, decision making and control. To meet their own needs, any unit can determine its form and content of additional information …

wide revaluation on all the decision-making stages specific to a field of activity, materialized, for this purpose, in … and its role in the decision making process. …