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IMPLEMENTATION OF MANAGEMENT ACCOUNTING TOOLS – SOLUTION TO ENHANCE THE PERFORMANCE OF PUBLIC CAPITAL COMPANIES IN DIFFICULTY. CASE STUDY: ROMANIAN TELEVISION COMPANY

Mariana Man () and Bogdan Rava? ()
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Mariana Man: University of Petro?ani
Bogdan Rava?: University of Petro?ani

Internal Auditing and Risk Management, 2017, vol. 45, issue 1, 1-15

Abstract: The current legislative framework and the tools the Romanian Television Company (SRTv.) has at its disposal, outdated by the realities of the competitive market whereon it operates, brought the Romanian public television before a permanent financial risk. The absence of a coherent long-term operating strategy led to the lack of financial performance and serious situation SRTv. faces for several years. By means of this paper, the authors aim to guide the managers of SRTv. towards the implementation of the management accounting tools, providing several possible solutions by which the financial performance of SRTv. can be improved: budgeting the costs and changing the method of cost calculation.

Keywords: management accounting; cost budgets; public companies; difficulty; performance (search for similar items in EconPapers)
JEL-codes: M41 M42 H83 (search for similar items in EconPapers)
Date: 2017
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