THE ROLE OF COST INFORMATION IN DECISION-MAKING.
                       CASE STUDY


                   Dan Topor, „1 Decembrie 1918” University of Alba Iulia
                  Ioana Dorin, „1 Decembrie 1918” University of Alba Iulia
                  Alina Puţan, „1 Decembrie 1918” University of Alba Iulia

ABSTRACT: The purpose of this paper is to understand how information derived from
management accounting has an impact on development and foundation of new decisions and
therefore to better understand the relationship between management accounting and
information. Using as an example a case study from the mining industry we will show the
efficiency of information provided by management accounting in decision making and the
operational control of the production process.

Key Words: Cost, Management Accounting, Information, Expenses.

JEL codes: M41