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Fundamental Issues Concerning the Organization of Management Accounting in Units of Natural Resource Exploitation


  • Lucia PALIU-POPA


  • Nicolae ECOBICI


  • Ionela-Claudia DINA

    () (Constantin Brancusi University of Targu Jiu, Romania)


The complexity of economic life in the competition imposed by the market economy requires a continuous search and use of the most rational and efficient organizational forms and methods of managerial accounting and therefore of production cost calculation. The implementation of such method must consider both the specific of companies where it will be used and the requirements of a modern information system, able to respond at any time to the continuous pressure exerted by external factors of the company.

Suggested Citation

  • Lucia PALIU-POPA & Nicolae ECOBICI & Ionela-Claudia DINA, 2010. "Fundamental Issues Concerning the Organization of Management Accounting in Units of Natural Resource Exploitation," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 189-196.
  • Handle: RePEc:ddj:fseeai:y:2010:i:1:p:189-196

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    Cited by:

    1. Luminita SERBANESCU & Marian TAICU, 2015. "Using Business Intelligence Solutions For Company Performance Management," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 14(1), pages 30-37.

    More about this item


    management accounting; costs; expenses; coal mining;

    JEL classification:

    • L72 - Industrial Organization - - Industry Studies: Primary Products and Construction - - - Mining, Extraction, and Refining: Other Nonrenewable Resources
    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O13 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Agriculture; Natural Resources; Environment; Other Primary Products
    • P42 - Economic Systems - - Other Economic Systems - - - Productive Enterprises; Factor and Product Markets; Prices
    • Q30 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Nonrenewable Resources and Conservation - - - General


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