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Analysis of the Possibility to Organize the Management Accounting through the Target Costing (TC) Method in the Romanian Entities

Author

Listed:
  • Sorinel CĂPUŞNEANU

    (“Artifex” University, Bucharest)

  • Sorin BRICIU

    (“1 Decembrie 1918” University, Alba Iulia)

Abstract

This article presents a way of organizing the management accounting and cost calculation through the Target Costing method. There are treated the development stages of Target Costing method, and the role of the management accountant in the development and implementation of this method. The causes behind the choice to adapt the principles of Target Costing method to the Romanian General Accounting Plan and the operation of accounts used in highlighting economic and financial operations at the entity leve have been analyzedl. There are treated theoretical and applied the methodological steps taken in the management accounting and cost calculation. The article ends with the conclusions of the authors about the possibility of adapting the principles of Target Costing method to the Romanian General Accounting Plan and the advantages offered by this method.

Suggested Citation

  • Sorinel CĂPUŞNEANU & Sorin BRICIU, 2011. "Analysis of the Possibility to Organize the Management Accounting through the Target Costing (TC) Method in the Romanian Entities," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(9(562)), pages 71-88, September.
  • Handle: RePEc:agr:journl:v:9(562):y:2011:i:9(562):p:71-88
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