Forms of presentation for synthesis documents of managerial accounting. Advantages for decision making processes

Sorinel Capusneanu and Cristian Marian Barbu

MPRA Paper from University Library of Munich, Germany

Abstract: The paper presents potential forms of presentation for synthesis documents of managerial accounting in Romania. There are analyzed construction models of results accounts relating to total and partial methods identified within enterprises in Romania, which are accompanied by comments of the authors regarding the way of preparation, presentation, assessment, interpretation of the obtained results, as well as their advantages and disadvantages. There are also presented the models of annexes accompanying results account, intended to highlight deviations, cost analysis. The article ends with the authors' point of view about the models approached and analyzed.

Keywords: Results account; Activity-Based Costing; model; synthesis documents; managerial accounting (search for similar items in EconPapers)
JEL-codes: M21 M41 (search for similar items in EconPapers)
Date: 2011-03-15
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Published in International Journal of Academic Research 2.3(2011): pp. 901-907

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