PLACE AND ROLE OF MANAGEMENT ACCOUNTING AND COST CALCULATION IN FOOD INDUSTRY OF MANUFACTURING DAIRY PRODUCTS
Journal of Applied Economic Sciences, 2011, vol. 6, issue 4(18)/ Winter 2011, 282-285
Any company, regardless of its size should prove permanent operating power, adaptability, and to face competition, even if the economic and social transformation is in full. Or, this requires recognition at all levels of the role of accounting in its complexity, that financial accounting and management accounting.If the general ledger provides information processed unit, making contact with the enterprise environment, decision-making at managerial level is only possible after receipt of the information they need, or these information are provided by the management accounting, that receives, records and analyse the internal accounting dates. Management accounting organization is not subject to uniform rules, but its organization is required, because management accounting must have an unitary character to facilitate the control of management and effective use of heritage unit. In food industry of manufacturing dairy products analytical record of production costs is very important for cost calculation. Determining these costs on carriers and areas of expenditure, based on documentary evidence, strengthens the position of current analytical record of production costs, and calculating and determining their volume, allows the elaboration of concrete measures on factories, departments and workplaces, by training teams of research and planning, forecasting, organization and tracking of production, labor productivity, supply-dissolution in financial accounting, as well as in other business departments.
Keywords: cost calculation; management accounting; forecasting; financial accounting. (search for similar items in EconPapers)
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