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Fundamental Issues Concerning the Organization of Management Accounting in Units of Natural Resource Exploitation

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Author Info

  • Lucia PALIU-POPA

    ()

  • Nicolae ECOBICI

    ()

  • Ionela-Claudia DINA

    ()
    (Constantin Brancusi University of Targu Jiu, Romania)

Abstract

The complexity of economic life in the competition imposed by the market economy requires a continuous search and use of the most rational and efficient organizational forms and methods of managerial accounting and therefore of production cost calculation. The implementation of such method must consider both the specific of companies where it will be used and the requirements of a modern information system, able to respond at any time to the continuous pressure exerted by external factors of the company.

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Bibliographic Info

Article provided by "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration in its journal Economics and Applied Informatics.

Volume (Year): (2010)
Issue (Month): 1 ()
Pages: 189-196

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Handle: RePEc:ddj:fseeai:y:2010:i:1:p:189-196

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Keywords: management accounting; costs; expenses; coal mining;

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