DIRECTIONS TO IMPROVE MANAGEMENT ACCOUNTING AND COST CALCULATIONS IN FOOD INDUSTRY OF MANUFACTURING DAIRY PRODUCTS

Cristiana Bogdanoiu

Annals of University of Craiova - Economic Sciences Series, 2011, vol. 3, issue 39, 8-13

Abstract: The development of food industry of manufacturing dairy products in our country imposes increased efforts to find the most judicious means for management accounting and cost calculation improvement, in order to thoroughly identify and mobilize the existing internal reserves to achieve economic growth. The management accounting and costs calculation improvement, as a basic element of the accounting system, without which an efficient leadership of internal management activities can not be achieved, has as main vector the improvement of management accounting and cost calculation methods implemented in the enterprises of food industry dairy.

Keywords: management accounting; cost calculation; methods; standard cost method; improvement (search for similar items in EconPapers)
JEL-codes: M11 M41 Q1 (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (1)

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