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Management Accounting: Conceptual Approach And Improving Solutions

Author

Listed:
  • COZMA ION

    (1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA, ROMANIA)

  • TIRAU ADRIAN

    (1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA, ROMANIA)

  • MARIN PANTELESCU ANDREEA

    (THE BUCHAREST UNIVERSITY OF ECONOMIC STUDIES, ROMANIA)

  • DEAC CLAUDIU FLORIN

    (1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA, ROMANIA)

Abstract

Managerial accounting takes on a new dimension after 1987. With the evolution of the economy and the major changes that occur after this period, managerial accounting reorganizes towards new methods of application. The development of costs and costing methods had a major influence on the development of technology. Another aspect that influenced the evolution of costs was also influenced by the increasing competition in the economy. In the scientific approach we will pay particular attention to the ABC method which is considered the most developed and accepted method in management because of the information it provides and its ability to make connections between the various elements encountered in the entity's activity, such as activities and cost objects, resources, activity factors, responsibility centres, etc.

Suggested Citation

  • Cozma Ion & Tirau Adrian & Marin Pantelescu Andreea & Deac Claudiu Florin, 2022. "Management Accounting: Conceptual Approach And Improving Solutions," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 325-330, August.
    • Handle: RePEc:cbu:jrnlec:y:2022:v:4:p:325-330
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