New Approaches of Cost Calculation and Impact on Performance in The Furniture Industry, XXI Century Perspective

Ene Dumitru ()
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Ene Dumitru: Valahia University of Targoviste,

Ovidius University Annals, Economic Sciences Series, 2010, vol. X, issue 1, 1582-1587

Abstract: Management accounting system is a useful tool for enterprise management, which aims to achieve performance piloting enterprise by promoting efficiency and effectiveness. To be successful in today's economic environment requires the use of a calculations system and management costs. The firms use type information in various forms in making decisions. The manager expects the management accounting a permanent assistance before, during and after the action, to define objectives, to understand whether the objectives are relevant and to measure performance.Using Standard-cost method, the standard- single cost version is a direction of improvement of Management Accounting and Calculation Cost in the furniture industry and is, probably, a viable solution to companies in Romania to cope with strong competition from EU Europe, in complex economic context, particular XXI century.

Keywords: calculations system and management costs; management accounting; Standard-cost method. (search for similar items in EconPapers)
JEL-codes: M4 M41 (search for similar items in EconPapers)
Date: 2010
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