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Implementation Of Management Accounting Tools – Solution To Enhance The Performance Of Public Capital Companies In Difficulty. Case Study: Romanian Television Company

Author

Listed:
  • Mariana MAN

    (University of Petro?ani)

  • Bogdan RAVA?

    (University of Petro?ani)

Abstract

The current legislative framework and the tools the Romanian Television Company (SRTv.) has at its disposal, outdated by the realities of the competitive market whereon it operates, brought the Romanian public television before a permanent financial risk. The absence of a coherent long-term operating strategy led to the lack of financial performance and serious situation SRTv. faces for several years. By means of this paper, the authors aim to guide the managers of SRTv. towards the implementation of the management accounting tools, providing several possible solutions by which the financial performance of SRTv. can be improved: budgeting the costs and changing the method of cost calculation.

Suggested Citation

  • Mariana MAN & Bogdan RAVA?, 2017. "Implementation Of Management Accounting Tools – Solution To Enhance The Performance Of Public Capital Companies In Difficulty. Case Study: Romanian Television Company," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 45(1), pages 1-15, March.
    • Handle: RePEc:ath:journl:v:45:y:2017:i:1:p:1-15
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    References listed on IDEAS

    as
    1. Mariana Man & Maria Ciurea, 2016. "Transparency of Accounting Information in Achieving Good Corporate Governance. True View and Fair Value," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 3(1), pages 41-62, May.
    2. Ioan Constantin Dima & Mariana Man, 2010. "Perfecting The Methodology For Elaborating The Budgets Of Indirect Expenditures; Calculating And Analyzing The Deviations From Standards In The Romanian Charcoal Mining Industry," Polish Journal of Management Studies, Czestochowa Technical University, Department of Management, vol. 1(1), pages 148-158, May.
    3. Vladimir Modrak & Ioan Constantin Dima & Mariana Man, 2011. "Methodical Approach To Corporate Sustainability Planning," Polish Journal of Management Studies, Czestochowa Technical University, Department of Management, vol. 3(1), pages 157-167, May.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    management accounting; cost budgets; public companies; difficulty; performance;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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