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

By Dan Topor, Ioana Dorin and Alina Putan

Abstract

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 mining industry we will show theefficiency of information provided by management accounting in decision making and theoperational control of the production process.Cost, Management Accounting, Information, Expenses.

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