Journal of Accounting and Management Information Systems (JAMIS)


Cost – performance integration, a vision for the future

11-12/2005 ,   p23..26

Author(s):  
Chiraţa CARAIANI
Mihaela DUMITRANA
Iulia JIANU
Camelia Iuliana LUNGU


Keywords:   integrated cost system, performance, budgeting, decision making

Abstract:  
The development of the new hardware and software technology gave the possibility to promote an integrated system for the management of an entity. Because the relation between cost and performance is very important for a company, this study was concerned to solve the steps that should be followed. The conclusion was that an integrated system is possible to be created but based on a high technology. Consequently, the access of management to all kind of information will be easier in time. The major benefit of a enterprise wide system is that the managers would be able to use a cost system based on a budgeting prospective.


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