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Theoretical and Applied Economics
No. 5 / 2014 (594)

Increase of company performances and shareholders’ satisfaction by using design for adaptability (DFA)

Sorin BRICIU
“1 Decembrie 1918” University of Alba Iulia, Romania
Sorinel CĂPUŞNEANU
„Dimitrie Cantemir” Christian University of Bucharest, Romania
Dan TOPOR
“Hyperion” University of Bucharest, Romania
Raul BURDEA
“1 Decembrie 1918” University of Alba Iulia, Romania

Abstract. The article handles the increase in performances of an electrical appliances company and in the satisfaction degree of its shareholders by using the design for adaptability method. A strategic decision is based on the quality of accounting information provided by the company’s management. The design for adaptability method and the target costing method highlight the importance of the reliability of accounting information provided by both of them for the solid foundation of strategic decisions taken by the company’s management. In the current domestic and global economy, in order to guarantee correct decisions, management turns their attention to a multi-dimensional analysis of used information, which will ensure a number of long-term advantages. The article closes with the authors’ conclusions on the importance of obtaining accurate accounting information and substantiation of final decisions taken by managers and shareholders, by obtaining superior performances by means of the design for adaptability and target costing methods.

Keywords: design for adaptability, target costing, management accounting, performance, shareholders.

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