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Directions To Improve Management Accounting And Cost Calculations In Food Industry Of Manufacturing Dairy Products


  • Cristiana Bogdanoiu

    (University of Craiova Faculty of Economics and Business Administration)


The development of food industry of manufacturing dairy products in our country imposes increased efforts to find the most judicious means for management accounting and cost calculation improvement, in order to thoroughly identify and mobilize the existing internal reserves to achieve economic growth. The management accounting and costs calculation improvement, as a basic element of the accounting system, without which an efficient leadership of internal management activities can not be achieved, has as main vector the improvement of management accounting and cost calculation methods implemented in the enterprises of food industry dairy.

Suggested Citation

  • Cristiana Bogdanoiu, 2011. "Directions To Improve Management Accounting And Cost Calculations In Food Industry Of Manufacturing Dairy Products," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 8-13.
  • Handle: RePEc:aio:aucsse:v:3:y:2011:i:39:p:8-13

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    References listed on IDEAS

    1. Ursino Giovanni, 2015. "Supply Chain Control: A Theory of Vertical Integration," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 15(4), pages 1831-1866, October.
    2. Carroll, Archie B., 1991. "The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders," Business Horizons, Elsevier, vol. 34(4), pages 39-48.
    3. Wang, Li Ming & Liu, Li Wen & Wang, Yong Jie, 2007. "Capacity decisions and supply price games under flexibility of backward integration," International Journal of Production Economics, Elsevier, vol. 110(1-2), pages 85-96, October.
    4. Vladimir Dvoracek, 2009. "Vertical Integration and Sunk Capital in Transition Economies," Oxford Development Studies, Taylor & Francis Journals, vol. 37(1), pages 19-32.
    5. Didier Laussel, 2008. "Buying Back Subcontractors: The Strategic Limits of Backward Integration," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 17(4), pages 895-911, December.
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    More about this item


    management accounting; cost calculation; methods; standard cost method; improvement;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management
    • Q1 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture


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