Comparative Aspect of Cost Management and Accounting Cost

Ioana Cristina Circa (Buzduga) () and Cristina Valeria Laslo ()
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Ioana Cristina Circa (Buzduga): †1st December 1918†University of Alba Iulia
Cristina Valeria Laslo: †1st December 1918†University of Alba Iulia

Ovidius University Annals, Economic Sciences Series, 2020, vol. XX, issue 2, 853-856

Abstract: The article shows a comparative analysis between cost management and accounting cost. To begin with, tools for evaluating the performance of an entity are studied, as well as the methods of improving the accounting systems used in the production system, taking into account resources. The study includes a detailed analysis of the management cost and a detailed analysis of the accounting cost. The purpose of the article is to highlight the strengths and weaknesses of managerial costs as well as accounting costs. Finally, the authors' conclusions are analyzed.

Keywords: cost; performance; management; accounting (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xx:y:2020:i:2:p:853-856

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