MANAGEMENT SURVEY IN TERMS OF RESPONSABILITY CENTERS

Romanescu Marcel Laurentiu
Additional contact information
Romanescu Marcel Laurentiu: Constantin Brancusi University of Targu Jiu

Annals - Economy Series, 2013, vol. 6, 121-124

Abstract: The purpose of the paper consists of evaluating the current cost management system, researching the modern means of approaching cost management and creating a methodology and instruments of implementing them in manufacturing enterprises in Romania. By analysing the background, we can state that by moving from expenses records to cost management was a first progres noted in the concept. The new approach has led to the distinct use of information on cost directly in the daily activity of management. Passing from cost management to the managment of costs represents the current stage of development of the concept. This will serve as a base for other future changes.

Keywords: management; centre; cost; eficiency Journal: Constatin Brancusi University of Targu Jiu Annals - Economy Series (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.utgjiu.ro/revista/ec/pdf/2013-06/19_Romanescu%20M.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2013:v:6:p:121-124

Access Statistics for this article

More articles in Annals - Economy Series from Constantin Brancusi University, Faculty of Economics Contact information at EDIRC.
Bibliographic data for series maintained by Ecobici Nicolae ( this e-mail address is bad, please contact ).