MANAGEMENT ACCOUNTING: CONCEPTUAL APPROACH AND IMPROVING SOLUTIONS

Cozma Ion, Tirau Adrian, Marin Pantelescu Andreea and Deac Claudiu Florin
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Cozma Ion: 1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA, ROMANIA
Tirau Adrian: 1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA, ROMANIA
Marin Pantelescu Andreea: THE BUCHAREST UNIVERSITY OF ECONOMIC STUDIES, ROMANIA
Deac Claudiu Florin: 1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA, ROMANIA

Annals - Economy Series, 2022, vol. 4, 325-330

Abstract: Managerial accounting takes on a new dimension after 1987. With the evolution of the economy and the major changes that occur after this period, managerial accounting reorganizes towards new methods of application. The development of costs and costing methods had a major influence on the development of technology. Another aspect that influenced the evolution of costs was also influenced by the increasing competition in the economy. In the scientific approach we will pay particular attention to the ABC method which is considered the most developed and accepted method in management because of the information it provides and its ability to make connections between the various elements encountered in the entity's activity, such as activities and cost objects, resources, activity factors, responsibility centres, etc.

Keywords: cost calculation method; ABC method; management; management team; manageral accountimg (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2022:v:4:p:325-330

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