Luşmanschi, GalinaBogoi, MariaMoroşan-Dănilă, LuciaApetrii, Natalia2025-03-272024-10-24LUȘMANSCHI, Galina; Maria BOGOI; Lucia MOROȘAN-DĂNILĂ and Natalia APETRII. The impact of cost information on managerial decisions. In: Modern Paradigms in the Development of the National and World Economy: international scientific conference. Chisinau, 17th Edition, October 24-29, 2024. Chișinău: CEP USM, 2024, pp. 290– 298. ISBN 978-9975-62-826-6 (PDF). Disponibil: https://doi.org/10.59295/mpdnwe2024.37978-9975-62-826-6 (PDF)https://doi.org/10.59295/mpdnwe2024.37https://msuir.usm.md/handle/123456789/17340The results of the enterprise’s activity depend on the continuous sequence of taken decisions, which have an effect on its activity. In the process of making managerial decisions, it is important to have information about costs, which leads to the choice of action courses in order to maximize profit. As an integral part of management accounting, cost accounting must provide operational and useful information in the decision- making process, starting with the composition of production costs and ending with the preparation of management reports.romanagement accountingproduction costsrelevant costsirrelevant costsmanagerial decisionsmanagement reportsArticlehttps://doi.org/10.59295/mpdnwe2024.37