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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

By Oprea CALIN and Florin TUDOR

Abstract

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.construction, accounting, production,information

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