PROSPECTS OF MANAGEMENT ACCOUNTING AND COST CALCULATION
Marian Ţaicu ()
Scientific Bulletin - Economic Sciences, 2014, vol. 13, issue 2, 66-77
Progress in improving production technology requires appropriate measures to achieve an efficient management of costs. This raises the need for continuous improvement of management accounting and cost calculation. Accounting information in general, and management accounting information in particular, have gained importance in the current economic conditions, which are characterized by risk and uncertainty. The future development of management accounting and cost calculation is essential to meet the information needs of management.
Keywords: management accounting; cost calculation; prospects. (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
References: View references in EconPapers View complete reference list from CitEc
Citations Track citations by RSS feed
Downloads: (external link)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: http://EconPapers.repec.org/RePEc:pts:journl:y:2014:i:2:p:66-77
Access Statistics for this article
Scientific Bulletin - Economic Sciences is currently edited by Logica Banica
More articles in Scientific Bulletin - Economic Sciences from University of Pitesti Contact information at EDIRC.
Series data maintained by Logica Banica ().