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The importance of managerial accounting in managerial accounting system

Dragan Cristian
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Dragan Cristian: Constanta Maritime University Romania

Constanta Maritime University Annals, 2014, vol. 21, issue 1, 173-176

Abstract: In order to determine the role of Managerial Accounting in a company’s information system we must start with a systematic approach. According to systematic approach, this system is a structure that produces: - transformation; - self-adjusting; - synergy (the principle of totality). Therefore, considering the above, the total is higher than the sum of the component parts, when we are referring to plus- value creation.

JEL-codes: F3 (search for similar items in EconPapers)
Date: 2014
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