Advanced Search
MyIDEAS: Login to save this article or follow this journal

Place And Role Of Management Accounting And Cost Calculation In Food Industry Of Manufacturing Dairy Products

Contents:

Author Info

  • Cristiana BOGDÄ‚NOIU
Registered author(s):

    Abstract

    Any company, regardless of its size should prove permanent operating power, adaptability, and to face competition, even if the economic and social transformation is in full. Or, this requires recognition at all levels of the role of accounting in its complexity, that financial accounting and management accounting.If the general ledger provides information processed unit, making contact with the enterprise environment, decision-making at managerial level is only possible after receipt of the information they need, or these information are provided by the management accounting, that receives, records and analyse the internal accounting dates. Management accounting organization is not subject to uniform rules, but its organization is required, because management accounting must have an unitary character to facilitate the control of management and effective use of heritage unit. In food industry of manufacturing dairy products analytical record of production costs is very important for cost calculation. Determining these costs on carriers and areas of expenditure, based on documentary evidence, strengthens the position of current analytical record of production costs, and calculating and determining their volume, allows the elaboration of concrete measures on factories, departments and workplaces, by training teams of research and planning, forecasting, organization and tracking of production, labor productivity, supply-dissolution in financial accounting, as well as in other business departments.

    Download Info

    If 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.
    File URL: http://www.jaes.reprograph.ro/articles/winter2011/Bogdanoiu.pdf
    Download Restriction: no

    Bibliographic Info

    Article 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): 4(18)/ Winter 2011 ()
    Pages: 282-285

    as in new window
    Handle: RePEc:ush:jaessh:v:6:y:2011:i:4(17)_winter2011:p:282

    Contact details of provider:
    Web page: http://www2.spiruharet.ro/facultati/facultate.php?id=14
    More information through EDIRC

    Related research

    Keywords: cost calculation; management accounting; forecasting; financial accounting.;

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:ush:jaessh:v:6:y:2011:i:4(17)_winter2011:p:282. See general 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.