HYPERION ECONOMIC JOURNAL

Hyperion University of Bucharest
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HYPERION ECONOMIC JOURNAL

December 2019
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New Dimensions of Cost Type Information for Decision-Making in the Wine Industry

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Authors:
  • Ioan Dan Topor, Affiliation: "1 Decembrie 1918" University, Alba Iulia, Romania.
Pages:  109 : 127
Abstract:

As for the innovative character of the present thesis, it lies in synthesizing a general frame of strategic managerial accounting which should sustain the relevance of application of some modern methods of accounting of costs in wine industry in order to identify some new dimensions of the cost-type information for the decision process. Also, the concrete ways to integrate the modern methods of strategic managerial accounting inside the existing system of administration accounting used by a company from the wine industry  were demonstrated as well as the demonstration of the way in which Maths and econometric methods can be used to analyze the evolution of the wine industry in Romania.

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