THE RELEVANCE OF THE INFORMATION GIVEN BY COSTS IN DECISION GROUNDING PROCESS

The identification of relevant costs for an enterprise in a certain accounting period and a certain volume of activity it is not at all en easy mission. The notion of pertinence is a subjective one and differs from an enterprise to another, according to its specific. Every type of cost is more or less adapted in formulating a solution to accountancy problems. For a certain accountancy problem, it is to be imposed the choice of that type of cost that allows the obtaining of the best solution. In specific literature, costs are categorized in four ranges: sunk costs, opportunity costs, incremental costs and out-of-pocket costs. Fulfilling different functions in the enterprises under the quality of indicator, cost plays an important part in decision optimizing. In this order of ideas, the famous professor Henry Bouquin (Bouquin , 2004, p. 69) underlined that in order to take a decision four information regarding costs are important, namely: (a) what costs are affected by the decision that is to be made? (b) what do you have to give up to if you chose a solution or another (does to decide means to give up)? (c) how will behave the costs that involved the options taken under consideration after the decision taking? Which is the logic, what lows will it follow? (d) how can you action on it?