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Conceptual Aspects On Managerial Accounting And Its Influence On Management

Author

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  • TIRAU ADRIAN IOAN

    (1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA)

Abstract

Managerial accounting must be defined and analyzed as well as an integrated component in the decision-making process. Starting from this premise, we need to clearly highlight the role and objectives of managerial accounting. The importance of managerial accounting is highlighted by the challange that economic entities have to respond, to develop and substantiate optimal decisions and know how to select new initiatives to refocus their own activity. The important role played by managerial accounting and the calculation of costs in the decision-making process outlines the objectives of the research theme, objectives which, in order to be achived suppose the analyse of theoretical aspects existing in the national and international literature regarding to the organization of the management accounting and cost calculation.

Suggested Citation

  • Tirau Adrian Ioan, 2017. "Conceptual Aspects On Managerial Accounting And Its Influence On Management," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 169-174, December.
    • Handle: RePEc:cbu:jrnlec:y:2017:v:2special:p:169-174
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