The activity of each entity, materialised in the actual administration of a business, stands for using accounting information and techniques, i.e. it practically participate in making decisions. The calculation of costs is liable to provide decision-making information such as: setting up prices; planning of production programs; the choice between the firm output and the purchasing of commodities from third parties; special orders; structure of sales a.s.o. decommissioning. furnizează informaţii

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... în domenii decizionale, cum ar fi: stabilirea preturilor; planificarea programelor de producţie; opţiunea între producţia proprie şi achiziţionarea produselor de la terţe persoane; comenzile speciale; structura vânzărilor etc. Informaţiile financiare şi contabile, utilizate în luarea oricărei decizii, trebuie să răspundă unor cerinţe şi anume: o relevanţă o disponibilitate o siguranţă o referiri la perioadele viitoare. The activity of each entity, materialised in the actual administration of a business, imposes the use of accounting information and techniques, fact that leads to taking decisions. Within this context, there are several decisional patterns, the most relevant being: treasury flow table, dashboard, critic track analysis, marginal costs method, marginal analysis, budgets and last but not the least, the breakeven analysis. Costs calculation offers information for decisional fields, as follows: setting out prices; planning production programs; the choice between the firm output and the purchasing of commodities from third parties; special orders; structure of sales etc. The accounting information and techniques, used in taking decisions must comply the following requirements: o relevance o availability o sureness o references to future periods.