期刊名称：Annals of the University of Petrosani : Economics
印刷版ISSN：1582-5949
电子版ISSN：2247-8620
出版年度：2009
卷号：IX
期号：04
页码：341-356
出版社：University of Petrosani
摘要：Starting from the importance and role of the information regarding thecosts that characterize the decisional process, the purpose of this paper is to present the maintendencies registered in the evolution of the information technology in order to create theinformation systems that represent the support for the assistance of the managerial decisionregarding the costs. The authors of this paper want to emphasize the moulding instruments,which are an essential part of the managerial process, knowing that mouldiness supposesproblem conceptualization and abstraction into quantitative and/or qualitative shapes. At theend of our work we are going to present the results that we got by using Microsoft Excel Solveras an instrument in those problems regarding costs optimization. We have chosen thisinformation instrument of optimization that generalizes the technique of value as a goal andoffers more possibilities of simulation of some parameters that create an optimum situation.
