EuroEconomica, Vol 17, No 2 (2006)

Abstract

The activity of each entity, materialised in the actual administration of a business, stands for using accounting information and techniques, i.e. it practically participate in making decisions. The calculation of costs is liable to provide decision – making information such as: setting up prices; planning of production programs; the choice between the firm output and the purchasing of commodities from third parties; special orders; structure of sales a.s.o. decommissioning.