Opportunities for Improvement and Implementation of Management Accounting in Public Cultural Institutions

Gabriela Andreescu ()
Additional contact information
Gabriela Andreescu: Museum of Natural Sciences in Prahova county

Ovidius University Annals, Economic Sciences Series, 2016, vol. XVI, issue 1, 436-440

Abstract: The role of management accounting in a public cultural institution is not itself to know the cost of cultural services but especially to help the intention to act on it. Under a production environment as a public cultural institution, where the services are heterogeneous and delivery processes are complex, it is very difficult to determine the cost of each cultural service provided. Therefore it becomes essential to know not the cost of the service but more important its cost of supply. Extent that a public cultural institution achieves its objectives are reflected through a several financial indicators of which is determined largely based on data from management accounting.

Keywords: management accounting; cost accounting; cost calculation methods; public cultural institutions. (search for similar items in EconPapers)
JEL-codes: M M10 (search for similar items in EconPapers)
Date: 2016
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://stec.univ-ovidius.ro/html/anale/RO/wp-conte ... -16_issue_1_site.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:ovi:oviste:v:xvi:y:2016:i:1:p:436-440

Access Statistics for this article

Ovidius University Annals, Economic Sciences Series is currently edited by Spatariu Cerasela

More articles in Ovidius University Annals, Economic Sciences Series from Ovidius University of Constantza, Faculty of Economic Sciences Contact information at EDIRC.
Bibliographic data for series maintained by Gheorghiu Gabriela ().