Towards an operative and predictive management accounting

Gheorghe Andrei, Raluca Galmeanu and Florin Radu
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Gheorghe Andrei: hia University of Targoviste
Raluca Galmeanu: Valahia University of Targoviste
Florin Radu: Valahia University of Targoviste

Social-Economic Debates, 2018, vol. 7, issue 2, 79-83

Abstract: In terms of costing, it is increasingly questionable whether current managerial accounting methods can be used successfully to motivate business activities and behaviour in order to bring profit to the enterprise. Most of the furniture manufacturing companies in Romania calculate for the products obtained the full cost according to the actual plan-type methods, which are left inherited from the centralized planning system and were imposed by the communist regime since 1951. After 1990, these methods continued to be applied, even if they no longer respond to today's managerial needs.

Keywords: Management accounting; information; costs (search for similar items in EconPapers)
JEL-codes: O31 O33 (search for similar items in EconPapers)
Date: 2018
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