THE ADVANTAGES AND THE ROLE OF FINANCIAL ACCOUNTANT CONSULTANCY FOR THE MANAGEMENT OF SMALL AND MEDIUM ENTERPRISES IN COST ESTABLISHING

Lect. Ph.D Patrutescu Monica and Assoc. Prof. Ph.D Simion Dalia
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Assoc. Prof. Ph.D Simion Dalia: University of Craiova, Faculty of Economics and Business Administration, Craiova, Romania

Revista Tinerilor Economisti (The Young Economists Journal), 2010, vol. 1, issue 14S, 61-68

Abstract: For enterprise management, the accountant data should allow a correct calculation of costs, an acquaintance of expenditures that are reflected within financial accountancy affects the result of the exercise, but also the cost of realized products or services are not necessarily imputed, they are not incorporated from the point of view of total costs. The mission of financial accountant consultancy is materialized in transposition of expenditures, with the collaboration of the management of the enterprise in order to establish the objective of the analysis of the costs and to obtain some additional information. The final rapport realized by the financialaccountant consultant comprises all information concerning the object of the rapport, analyzed period, working mode and the rapport.

Keywords: financial accountant consultancy; direct cost; the reallocation of the expenditures; incorporated costs; profitableness; intern policy; coefficient for the repartition; the final rapport; the procedure of transposition; work points. (search for similar items in EconPapers)
JEL-codes: D61 M41 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:aio:rteyej:v:1:y:2010:i:14s:p:61-68

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