The ways of perfection managerial accounting and cost calculation

Gheorghe Lepadatu ()
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Gheorghe Lepadatu: Dimitrie Cantemir Christian University, Faculty of Finance, Banking and Accounting, Bucharest, Romania

The Annals of Dimitrie Cantemir Christian University. Economy, Commerce and Tourism Series, 2011, vol. 3, issue 1, 49-54

Abstract: Improvement and diversification of costing methods should consider, in addition to efficiency, foresight and responsibility, and reduce the workload necessary to obtain information on costs of production and costs, and possible recovery of the information obtained. This process requires the adoption of systems, methods and techniques of budgeting, tracking and costing, to provide efficiency, simplicity, economy and provision.

Keywords: managerial accounting, standard cost, budget (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2011
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