Forms of presentation for synthesis documents of managerial accounting. Advantages for decision making processes
AbstractThe paper presents potential forms of presentation for synthesis documents of managerial accounting in Romania. There are analyzed construction models of results accounts relating to total and partial methods identified within enterprises in Romania, which are accompanied by comments of the authors regarding the way of preparation, presentation, assessment, interpretation of the obtained results, as well as their advantages and disadvantages. There are also presented the models of annexes accompanying results account, intended to highlight deviations, cost analysis. The article ends with the authors' point of view about the models approached and analyzed.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 34729.
Date of creation: 15 Mar 2011
Date of revision:
Publication status: Published in International Journal of Academic Research 2.3(2011): pp. 901-907
Results account; Activity-Based Costing; model; synthesis documents; managerial accounting;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- M21 - Business Administration and Business Economics; Marketing; Accounting - - Business Economics - - - Business Economics
This paper has been announced in the following NEP Reports:
- NEP-ALL-2011-11-21 (All new papers)
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