Bases For Managerial Accounting And Cost Calculation
AbstractModern society, that constantly go through now, requires companies to act in an unstable environment more complex and risky. These features, not encouraging for â€˜healthâ€™ of economic agents acting on the market, is due to structural changes affecting transactions, accelerating technical progress especially through automation, competition between economic blocs, changing consumer preferences with sufficient speed, reducing the average life cycle for some products. The changing environment in which evolving, requires companies, through the pressure they bring, to improve their ability to respond to external factors, in order to ensure maximum security. In these circumstances, managers are first called to assume responsibility browsing paths as sinuous, more flexible, but also calculated best so expensive and limited resources to achieve maximum results. One of the major orientation, effective leaders have successfully used this fluctuating environment, it is analytical or management accounting, whose main component is information on costs. This presents three elements, related in an inseparable unity, as a result of objective conditions of society: costing, information circulated in the management and economic decision - first task of any manager.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Spiru Haret University, Faculty of Financial Management and Accounting Craiova in its journal Journal of Applied Economic Sciences.
Volume (Year): 6 (2011)
Issue (Month): 3(17)/ Fall 2011 ()
Contact details of provider:
Web page: http://www2.spiruharet.ro/facultati/facultate.php?id=14
More information through EDIRC
costing; management; economic environment;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- L60 - Industrial Organization - - Industry Studies: Manufacturing - - - General
- L66 - Industrial Organization - - Industry Studies: Manufacturing - - - Food; Beverages; Cosmetics; Tobacco
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Laura Stefanescu).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.