THE NEW TRENDS IN MANAGEMENT CONTROL

Aliona Birca
Additional contact information
Aliona Birca: ACADEMY OF ECONOMIC STUDIES OF MOLDOVA, ALEXANDRU IOAN CUZA UNIVERSITY OF IASI

Annals - Economy Series, 2017, vol. 3, 51-56

Abstract: Since ancient times, management control has been one of the most discussed topics. Its forms varied from one period to another. Currently, a great number of researchers confuse management control with cost control, while others give it the same value as of internal control. There are also a large number of researchers who claim that control is an element of management. We have examined the evolution and distinctive features of the standard-cost method, which is considered the main tool for transforming plans into actions. In order to investigate the situation of management control in the entities listed in the main segment of Bucharest Stock Exchange, we examined the theoretical and pragmatic approaches regarding the relationship between management control and accounting

Keywords: standard cost method; target cost; descriptive accounting; prescriptive accounting (search for similar items in EconPapers)
Date: 2017
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.utgjiu.ro/revista/ec/pdf/2017-03/06_ALIONA%20BIRCA.pdf

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2017:v:3:p:51-56

Access Statistics for this article

More articles in Annals - Economy Series from Constantin Brancusi University, Faculty of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Ecobici Nicolae ( this e-mail address is bad, please contact ).