Evolutive Perspectives of Economic Entities through the Development of Advanced Managerial Accounting System

Constantin Aurelian Ionescu ()
Additional contact information
Constantin Aurelian Ionescu: Hyperion University of Bucharest

Hyperion Economic Journal, 2017, vol. 5, issue 1, 39-46

Abstract: The scientific research highlights the necessity of developing a managerial accounting system based on target-costing method. Thus, this model is intended as a catalyst for the metallurgical industry environment heavily affected by fluctuations in the current economic environment. Simultaneously, the research purpose represents the opportunity of awareness that in order to increase the performances of economic entities from metallurgical industry needs to refine managerial accounting by implementing an advanced managerial accounting system

Keywords: managerial accounting; target costing; competitive economy; metallurgical industry; advanced managerial accounting system (search for similar items in EconPapers)
Date: 2017
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://hej.hyperion.ro/articles/1(5)_2017/HEJ%20nr1(5)_2017_A5Ionescu.pdf (application/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:hyp:journl:v:5:y:2017:i:1:p:39-46

Access Statistics for this article

Hyperion Economic Journal is currently edited by Iulian Panait

More articles in Hyperion Economic Journal from Faculty of Economic Sciences, Hyperion University of Bucharest, Romania Hyperion University, Faculty of Economic Sciences, Calea Calarasilor no. 169, district 3, Bucharest, 030615, Romania. Contact information at EDIRC.
Bibliographic data for series maintained by Iulian Panait ().