Record Details

Correlation Cost - Performance in Terms of Management Accounting

Studies and Scientific Researchs. Economics Edition

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Field Value
 
Title Correlation Cost - Performance in Terms of Management Accounting
 
Creator Ene, Dumitru
 
Subject management accounting; cost; value; performance; costing system; financial performance; overall performance; efficiency; effectiveness; the object cost;
M41
 
Description 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. Purpose of calculating costs is to identify cases not only transfer the cost objects. This approach shows the ability of the system for calculating the cost of providing an analysis linking financial performance of business processes and activities cost sale .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.
 
Publisher Vasile Alecsandri University of Bacau
 
Contributor —
 
Date 2010-12-15
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
 
Format application/pdf
 
Identifier http://www.sceco.ub.ro/index.php/SCECO/article/view/64
10.29358/sceco.v0i15.64
 
Source STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION; No 15 (2010)
STUDII SI CERCETARI STIINTIFICE. SERIA STIINTE ECONOMICE; No 15 (2010)
2344-1321
2066-561X
 
Language eng
 
Relation http://www.sceco.ub.ro/index.php/SCECO/article/view/64/63