STUDY REGARDING THE ORGANIZATION OF MANAGEMENT ACCOUNTING IN THE CONTEXT OF RESPONSIBILITY CENTERS
Adrian Grosanu () and
Rachisan Paula Ramona ()
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Rachisan Paula Ramona: UNIVERSITATEA BABES-BOLYAI CLUJ-NAPOCA, FACULTATEA DE BUSINESS
Annals of Faculty of Economics, 2009, vol. 3, issue 1, 966-972
Abstract:
The organization on responsibility centers has lately become a generalized practice inside small and medium economic enterprises. Thus it made necessary the adaptation of management accounting to the new requirements. Introducing effective management by o
Keywords: management accounting; responsibility centers; transfer prices; statistical results; survey (search for similar items in EconPapers)
JEL-codes: M (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:3:y:2009:i:1:p:966-972
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