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Evolutive Perspectives of Economic Entities through the Development of Advanced Managerial Accounting System


  • Constantin Aurelian Ionescu

    () (Hyperion University of Bucharest)


The scientific research highlights the necessity of developing a managerial accounting system based on target-costing method. Thus, this model is intended as a catalyst for the metallurgical industry environment heavily affected by fluctuations in the current economic environment. Simultaneously, the research purpose represents the opportunity of awareness that in order to increase the performances of economic entities from metallurgical industry needs to refine managerial accounting by implementing an advanced managerial accounting system

Suggested Citation

  • Constantin Aurelian Ionescu, 2017. "Evolutive Perspectives of Economic Entities through the Development of Advanced Managerial Accounting System," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 5(1), pages 39-46, March.
  • Handle: RePEc:hyp:journl:v:5:y:2017:i:1:p:39-46

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