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IMPROVING HUMAN RESOURCES REPORTING IN NON FOR PROFIT ORGANIZATIONS

Todea1, Nicolae; Mihaltan2, Delia Corina - In: Annales Universitatis Apulensis Series Oeconomica 2 (2013) 15, pp. 11-11

The paper aims to expose the present reality concerning the information offered byaccounting regarding the human resources in a non for profit organization and to propose ways ofimproving it. To this end we display the typical aspects of human resources which are connected tothe specificities of...

Persistent link: https://www.econbiz.de/10010838779

THE ROLE OF COST INFORMATION IN DECISION-MAKING. CASE STUDY

Topor, Dan; Dorin, Ioana; Putan, Alina - In: Annales Universitatis Apulensis Series Oeconomica 2 (2011) 13, pp. 15-15

The purpose of this paper is to understand how information derived frommanagement accounting has an impact on development and foundation of new decisions andtherefore to better understand the relationship between management accounting andinformation. Using as an example a case study from the...

Persistent link: https://www.econbiz.de/10009395331

THE ROLE OF MANAGEMENT ACCOUNTING IN THE DECISION MAKING PROCESS: CASE STUDY CARAS SEVERIN COUNTY

Breuer, Adela; Frumusanu, Mihaela Lesconi; Manciu, Andra - In: Annales Universitatis Apulensis Series Oeconomica 2 (2013) 15, pp. 1-1

Management accounting is an important part of the economic information system,with a key role in decision making, whether we talk about small and medium enterprises or largecompanies. However, management accounting is superficially treated in most economic entities,there are entities in which...

Persistent link: https://www.econbiz.de/10010732660

THE COST INFORMATION RELEVANCE IN THE DECISION FOUNDATION

Bumbescu, Sorina Simona; Paschia, Liliana - In: Annales Universitatis Apulensis Series Oeconomica 2 (2013) 15, pp. 3-3

In this paper is realized an overview of the existing interdependence between thedecision efficiency and the cost … managerial decisions, in thisarticle is developed an lapidary theoretical framework regarding the cost- general framework …, thecosts needed for the decisions making, the usefulness and importance of cost information system fordecision process, and …

Persistent link: https://www.econbiz.de/10010732663

THE PARTICULARITIES OF PRODUCT COST CALCULATION AT THE ENTERPRISES WITH SEASONAL ACTIVITY

Turcanu, Viorel; Zaporojan, Viorica - In: Annales Universitatis Apulensis Series Oeconomica 1 (2008) 10, pp. 6-6

This article comprehends the problems of cost calculation at theenterprises with seasonal activity. The practical … volume to factual volume of production; the reciprocalmethod using the proceeding of proper factual unit cost of the service …

Persistent link: https://www.econbiz.de/10005035717