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Towards an operative and predictive management accounting

Author

Listed:
  • Gheorghe Andrei

    (hia University of Targoviste)

  • Raluca Galmeanu

    (Valahia University of Targoviste)

  • Florin Radu

    (Valahia University of Targoviste)

Abstract

In terms of costing, it is increasingly questionable whether current managerial accounting methods can be used successfully to motivate business activities and behaviour in order to bring profit to the enterprise. Most of the furniture manufacturing companies in Romania calculate for the products obtained the full cost according to the actual plan-type methods, which are left inherited from the centralized planning system and were imposed by the communist regime since 1951. After 1990, these methods continued to be applied, even if they no longer respond to today's managerial needs.

Suggested Citation

  • Gheorghe Andrei & Raluca Galmeanu & Florin Radu, 2018. "Towards an operative and predictive management accounting," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 7(2), pages 79-83, August.
    • Handle: RePEc:sdb:social:v:7:y:2018:i:2:p:79-83
    as

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    References listed on IDEAS

    as
    1. Aurelia GRIGORE & Mariana RADU, 2011. "Towards An Operational And Foreseeable Administration Accounting," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 30(2(22)), pages 73-80, June.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Management accounting; information; costs;
    All these keywords.

    JEL classification:

    • O31 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Innovation and Invention: Processes and Incentives
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

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