Abstract:

This article presents aspects of relevant costs in the decision making at the company level. It is considered that a cost is valid if it is issued at the right moment, by the right decision maker and with a satisfactory consequence for him. Depending on the set objectives, the manager must make the optimal decision from the choices he has. The first step of the decisional process is comparing different alternatives. Some costs associated to the alternatives are not relevant in sustaining a decision and this is why the costs that can be applied to a particular decision must be chosen. The costs linked to the decision are only the ones that will be affected or generated by that decision.