Contribution of accounting expertise to cost efficiency and application of unitary practices

Pantazi Anca Alexandra and Coman Elena Liliana
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Pantazi Anca Alexandra: Valahia University of Targoviste,
Coman Elena Liliana: Valahia University of Targoviste

Social-Economic Debates, 2023, vol. 12, issue 1, 63-71

Abstract: The current economic context both globally and nationally requires accounting experts to adopt an attitude focused on an approach to cost management and performance. In this sense, there is a need to implement the concept of "accounting expertise" that lies in defining "cost management" as the totality of methods, procedures and tools used in cost optimization, performance, risk management, to ensure a complete life cycle of the company. This concept proposes the approach from the point of view of the fundamentation of the decisions to build, maintain and renew the accounting expertise models of the lifetime as well as the consequences of these decisions.

Keywords: Cost; accounting expertise; efficiency; information; performance (search for similar items in EconPapers)
JEL-codes: F23 F63 M14 (search for similar items in EconPapers)
Date: 2023
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