摘要：This article aims to show the importance of cost information and economic effects in making management decisions. Management accounting contributes to planning, budgeting and controlling costs. All economic entities are concerned with the cost elements generated by the accomplishment of their activities. Specifically, to analyze whether the data and information obtained in the ABC provides a more relevant information support, able to lead to a substantial improvement in decision-making. The ABC system, whose approach is still the subject of numerous queries and discussions, gives answer to some concerns regarding the current management control, both in terms of cost management and performance. The accurate relevance of full cost obtained by following the causal links between the products and the consumption of resources is an important advantage in terms of using this cost in making decisions regarding strategic management product portfolio.
