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Decizii pe baza de costuri in conditii de incertitudine

Author

Listed:
  • Dorina Budugan
  • Iuliana Georgescu

    (The Department of Business Administration, Faculty of Economics and Business Administration, Alexandru Ioan Cuza University)

Abstract

La connaissance des coûts est un élément d'information pour la prise de la décision, y compris en conditions d'incertitude. Plus exactement, le choix d'un sistème de comptabilité des coûts doit être adapté au spécifique des décisions. Cependant, la décision dépend des événements qui sont significatifs pour l'évaluation des alternatives, de coût du système d'information de l'entreprise et aussi de conditon de l'optimum poursuivi par le décident. Le calcul de la valeur moyenne estimée ou l'utilisation des règles décisionnelles alternatifs est seulement une source d'information pour les décidents.

Suggested Citation

  • Dorina Budugan & Iuliana Georgescu, 2006. "Decizii pe baza de costuri in conditii de incertitudine," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 52, pages 9-13, November.
    • Handle: RePEc:aic:journl:y:2006:v:13:p:9-13
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