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Some Viewpoints On Improuving Managerial Accounting

Author

Listed:
  • Oprea Calin
  • Monica Viorica Nedelcu

Abstract

This paper presents the actual accountancy methodology and costs calculation in a single circuit, which considers the collecting and distribution of them related to their destination - on calculating articles - does not allow the distinguished reflection of the expenses depending on the economic nature. We are presenting some considerations for general organization of the accountancy and the production expenses especially in two circuits, one depending on the economic nature in the general or financial accountancy, on their destination, in the managerial accountancy.

Suggested Citation

  • Oprea Calin & Monica Viorica Nedelcu, 2006. "Some Viewpoints On Improuving Managerial Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(8), pages 1-4.
    • Handle: RePEc:alu:journl:v:1:y:2006:i:8:p:4
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    More about this item

    Keywords

    managerial accountancy; costs calculation; accounting organization.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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