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Involvement of Managerial Accounting in Ensuring The Comapny’s Competitiveness on The Market

Author

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  • Alina-Teodora Ciuhureanu

    (Romanian-German University of Sibiu, Romania)

Abstract

The problem of costs is that they are an extremely complex variable of the company’s management, because of its importance in the management of each business. All managers need accurate and timely information to carry out pricing, planning, operation activities and to take other type of decisions. Managerial accounting is considered as an indispensable system in the accounting activity of the organisation for decision making. Regardless of where they are, managers administrate their field of responsibility, start actions that will lead to effects only by means of resources consumption. But, in order for the effects to be favourable to the organisation, managerial accounting demonstrates its usefulness in establishing what is profitable, in terms of costs as decisive factors for determining prices, this system being implemented through the managerial accounting, as part of the accounting activity performed within the organisation.

Suggested Citation

  • Alina-Teodora Ciuhureanu, 2012. "Involvement of Managerial Accounting in Ensuring The Comapny’s Competitiveness on The Market," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(2), pages 105-116.
    • Handle: RePEc:pet:annals:v:12:y:2012:i:2:p:105-116
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    References listed on IDEAS

    as
    1. Ion Petrescu & Stefanescu Camelia & Panzaru Stelian, 2003. "Managementul pe baza centrelor de performata," Expert Books, The Expert Publishing House, edition 1, number 973618000, Winter.
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    Cited by:

    1. Maria Daniela Bondoc & Marian Ţaicu, 2013. "Expenses Analysis Based on Information Provided by the Profit and Loss Account – Company Performance Diagnosis Stage," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(1), pages 5-14.

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    2. Alina-Teodora Ciuhureanu, 2012. "The Dualism of The Accounting Activity of The Company. Characteristics of The Managerial Accounting and Implications in The Management of The Company," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(2), pages 93-104.

    More about this item

    Keywords

    managerial accounting; cost; price; management; expenses; method;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General

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