BIBLIOMETRIC ANALYSIS OF THE APPROACH TO THE ROLE OF COSTS IN MANAGERIAL DECISION MAKING
Adrian TIRAU1, Ion COZMА 2, Andreea MARIN PANTELESCU3
1Doctorаl School of Аccounting, “1 Dеcеmbriе 1918” Univеrsitу of Аlbа Iuliа, Аlbа Iuliа, Romаniа;
3The Bucharest University of Economic Studies, Romania.
Аbstrаct: The purpose of this literature review is to provide an understanding of the research topic in order to develop the ability to provide assessments, judgements and interpretations. We aim to outline new elements by which we can contribute to and improve the state of scientific knowledge in our research area, i.e. accounting. Taking a classical approach to our scientific approach, the first thing to be taken into account is the grounding of the topic addressed through the delimitation of the current state of knowledge. We aim to achieve this objective primarily through a projection of the literature from the perspective of the literature.
Kеуwords: costs, managerial decision, managerial accounting, cost calculation.
