 CONCEPTUAL AND LEGAL FRAMEWORK FOR THE ORGANIZATION OF MANAGEMENT ACCOUNTING AND COST CALCULATION IN INDUSTRY OF MANUFACTURING DAIRY PRODUCTSAnnals of University of Craiova - Economic Sciences Series, 2012, vol. 2, issue 40, 231-238 Abstract: According to the legal framework of our country, economic units are responsible for organizing the management accounting adjusted to the specific activity. Economic and social transformations after 1989 led to significant changes in financial accounting, this being in a continuous process of harmonization with the principles, rules, conventions and accounting standards in countries with developed market economy. Legal framework in our country favored and still favors notable changes in accounting doctrine. So, improvements were made to the accounting system through its harmonization with the Fourth Directive of the EEC and International Accounting Standards. According to the Regulations of the Accounting Act no. 82/1991 republished, economic units are bound to organize accounting, optionally being only concrete way of organizing it according to the specific activity. Keywords: critical; management accounting, legal framework, methodological principles, organization, support measures (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:2:y:2012:i:40:p:231-238 Access Statistics for this article Annals of University of Craiova - Economic Sciences Series is currently edited by Sorinel Domnisoru More articles in Annals of University of Craiova - Economic Sciences Series from University of Craiova, Faculty of Economics and Business Administration Contact information at EDIRC. |
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