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Forms of presentation for synthesis documents of managerial accounting. Advantages for decision making processes

Author

Listed:
  • Căpuşneanu, Sorinel/I
  • Barbu, Cristian Marian

Abstract

The 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.

Suggested Citation

  • Căpuşneanu, Sorinel/I & Barbu, Cristian Marian, 2011. "Forms of presentation for synthesis documents of managerial accounting. Advantages for decision making processes," MPRA Paper 34729, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:34729
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    File URL: https://mpra.ub.uni-muenchen.de/34729/1/MPRA_paper_34729.pdf
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    More about this item

    Keywords

    Results account; Activity-Based Costing; model; synthesis documents; managerial accounting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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