Managerial accounting as a source of information for product cost management in managerial information systems
M. Kučera,
E. Škorecová and
P. Szovics
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M. Kučera: Slovak Agricultural University, Nitra, Slovak Republic
E. Škorecová: Slovak Agricultural University, Nitra, Slovak Republic
P. Szovics: Slovak Agricultural University, Nitra, Slovak Republic
Agricultural Economics, 2003, vol. 49, issue 8, 357-360
Abstract:
This paper is focused on: (1) Managerial accounting analysis as a source of information provided for product costs management (mainly from the point of view of exploitation of budgeting and costing in selected companies in agriculture), (2) Possibilities of integration and information processing for product cost management, provided by managerial accounting in the framework of managerial information system of the company.
Keywords: product cost management; managerial accounting; costing; budgets; managerial information systems (search for similar items in EconPapers)
Date: 2003
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Persistent link: https://EconPapers.repec.org/RePEc:caa:jnlage:v:49:y:2003:i:8:id:5413-agricecon
DOI: 10.17221/5413-AGRICECON
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