IDEAS home Printed from https://ideas.repec.org/a/cbu/jrnlec/y2015v6specialp74-83.html
   My bibliography  Save this article

Performance Analysis Of An Entity From Construction Sector Using Dashboard

Author

Listed:
  • SORIN BRICIU

    (DECEMBRIE 1918 UNIVERSITY, ALBA-IULIA, ROMANIA)

  • SORINEL CAPUSNEANU

    (DIMITRIE CANTEMIR CHRISTIAN UNIVERSITY, ROMANIA)

  • DAN IOAN TOPOR

    (UNIVERSITATEA HYPERION UNIVERSITY, BUCHAREST, ROMANIA)

  • CRISTIAN-MARIAN BARBU

    (ARTIFEX UNIVERSITY, BUCHAREST, ROMANIA)

  • ANAMARIA TEPES-BOBESCU

    (DECEMBRIE 1918 UNIVERSITY, ALBA-IULIA, ROMANIA)

Abstract

This research paper deals with the analysis of performances of economic entities from the construction sector from Romania. The necessary data for preparation and analysis up through dashboard of the economic entity are provided by managerial accounting through Target Costing method. The way of implementing and observing of stages which are completed in managerial accounting through Target Costing method are also presented in the paper based on the existing literature. For data analysis it was used a questionnaire based on three questions whose results were analyzed and which formed the basis of our entire course of scientific approach. The paper ends with the authors' conclusions about the performance analysis of economic entities in a construction project using dashboard showing the benefits of its long-term decisions.

Suggested Citation

  • Sorin Briciu & Sorinel Capusneanu & Dan Ioan Topor & Cristian-Marian Barbu & Anamaria Tepes-Bobescu, 2015. "Performance Analysis Of An Entity From Construction Sector Using Dashboard," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 74-83, December.
    • Handle: RePEc:cbu:jrnlec:y:2015:v:6special:p:74-83
    as

    Download full text from publisher

    File URL: http://www.utgjiu.ro/revista/ec/pdf/2015-Special%20ECOTREND/11_Briciu,%20Capusneanu,%20Topor.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Martinescu (Oprea), Dana Maria/G & Căpuşneanu, Sorinel/I, 2009. "Environment and environmental effects of pollution. Model of eco-dashboard – A tool for analysis of environmental management performances," MPRA Paper 26923, University Library of Munich, Germany.
    2. Dekker, Henri & Smidt, Peter, 2003. "A survey of the adoption and use of target costing in Dutch firms," International Journal of Production Economics, Elsevier, vol. 84(3), pages 293-305, June.
    3. Căpuşneanu, Sorinel/I & Boca (Rakos), Ileana Sorina & Barbu, Cristian Marian, 2012. "Dashboard, Tool for Monitoring and Measuring the Performances of Entities within Mining Extractive," MPRA Paper 45948, University Library of Munich, Germany.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ionica Oncioiu & Sorinel Căpuşneanu & Dan Ioan Topor & Ana Maria Ifrim & Ramona Camelia Silvestru & Monica Ioana Toader, 2021. "Improving Business Processes in a Construction Project and Increasing Performance by Using Target Costing," SAGE Open, , vol. 11(1), pages 21582440219, February.
    2. Căpuşneanu, Sorinel/I & Martinescu (Oprea), Dana Maria/G, 2010. "Itinerary implementation of an environmental management system and its benefits," MPRA Paper 26389, University Library of Munich, Germany.
    3. Theuvsen, Ludwig & Essmann, Sandra & Brand-Sassen, Henning, 2005. "Livestock Husbandry between Ethics and Economics: Finding a Feasible Way Out by Target Costing?," 2005 International Congress, August 23-27, 2005, Copenhagen, Denmark 24598, European Association of Agricultural Economists.
    4. Odysseas Pavlatos & Hara Kostakis, 2022. "Exploring the Relationship between Target Costing Functionality and Product Innovation: The Role of Information Systems," Australian Accounting Review, CPA Australia, vol. 32(1), pages 124-140, March.
    5. Mariana Man & Bogdan Răvaş, 2017. "Implications of Lean Manufacturing on Management Accounting in Romanian Organisations," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 17(1), pages 155-168.
    6. PH.D. Teodora Maria SUCIU (AVRAM), 2019. "Dashboard - Tool For Improving Financial Performance For Entities In The Romanian Clothing Industry," Management Strategies Journal, Constantin Brancoveanu University, vol. 45(3), pages 109-117.
    7. Stadtherr, Frank & Wouters, Marc, 2021. "Extending target costing to include targets for R&D costs and production investments for a modular product portfolio—A case study," International Journal of Production Economics, Elsevier, vol. 231(C).
    8. Anamaria Tepes-Bobescu & Ileana Sorina Rakos, 2015. "Implementing Target Costing Method in a Construction Project," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 7(3), pages 168-175, September.
    9. Henri, Jean-François & Boiral, Olivier & Roy, Marie-Josée, 2016. "Strategic cost management and performance: The case of environmental costs," The British Accounting Review, Elsevier, vol. 48(2), pages 269-282.
    10. Afonso, Paulo & Nunes, Manuel & Paisana, António & Braga, Ana, 2008. "The influence of time-to-market and target costing in the new product development success," International Journal of Production Economics, Elsevier, vol. 115(2), pages 559-568, October.
    11. Ofileanu Dimi & Bumbescu Sorina Simona, 2014. "Target Costing – The Response Of The Managerial Accounting To Changes In The Environment," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 45-55, June.
    12. Ibusuki, Ugo & Kaminski, Paulo Carlos, 2007. "Product development process with focus on value engineering and target-costing: A case study in an automotive company," International Journal of Production Economics, Elsevier, vol. 105(2), pages 459-474, February.
    13. Dorota Kostrzewa-Nowak & Waldemar Gos, 2022. "Practical Applications of Target Costing in a Multidisciplinary R&D Project," Sustainability, MDPI, vol. 15(1), pages 1-13, December.
    14. Gopalakrishnan, Mohan & Libby, Theresa & Samuels, Janet A. & Swenson, Dan, 2015. "The effect of cost goal specificity and new product development process on cost reduction performance," Accounting, Organizations and Society, Elsevier, vol. 42(C), pages 1-11.
    15. Carsten Homburg & André Hoppe & Roman Schick & Amelie Braul, 2021. "Accounting for preference dependency in target costing – a note," Review of Quantitative Finance and Accounting, Springer, vol. 57(3), pages 845-858, October.
    16. Sorinel Căpuşneanu & Cristian-Marian Barbu & Hassan Danial Aslam, 2012. "New Dimensions Of Performance Measurement," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-3.
    17. Gonçalves, Tiago & Gaio, Cristina & Silva, Mariana, 2018. "Target costing and innovation-exploratory configurations: A comparison of fsQCA, multivariate regression, and variable cluster analysis," Journal of Business Research, Elsevier, vol. 89(C), pages 378-384.
    18. Gonçalves, Tiago & Gaio, Cristina, 2021. "The role of management accounting systems in global value strategies," Journal of Business Research, Elsevier, vol. 124(C), pages 603-609.
    19. Karim Abbas, 2015. "Target Costing (Tc) System And Its Uncontrollable Factors: A Case Study From Egypt," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(43), pages 366-374.
    20. Yazdifar, Hassan & Askarany, Davood, 2012. "A comparative study of the adoption and implementation of target costing in the UK, Australia and New Zealand," International Journal of Production Economics, Elsevier, vol. 135(1), pages 382-392.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cbu:jrnlec:y:2015:v:6special:p:74-83. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ecobici Nicolae (email available below). General contact details of provider: https://edirc.repec.org/data/fetgjro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.