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New Approaches of Cost Calculation and Impact on Performance in The Furniture Industry, XXI Century Perspective

Author

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  • Ene Dumitru

    () (Valahia University of Targoviste,)

Abstract

Management accounting system is a useful tool for enterprise management, which aims to achieve performance piloting enterprise by promoting efficiency and effectiveness. To be successful in today's economic environment requires the use of a calculations system and management costs. The firms use type information in various forms in making decisions. The manager expects the management accounting a permanent assistance before, during and after the action, to define objectives, to understand whether the objectives are relevant and to measure performance.Using Standard-cost method, the standard- single cost version is a direction of improvement of Management Accounting and Calculation Cost in the furniture industry and is, probably, a viable solution to companies in Romania to cope with strong competition from EU Europe, in complex economic context, particular XXI century.

Suggested Citation

  • Ene Dumitru, 2010. "New Approaches of Cost Calculation and Impact on Performance in The Furniture Industry, XXI Century Perspective," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1582-1587, May.
  • Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1582-1587
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    More about this item

    Keywords

    calculations system and management costs; management accounting; Standard-cost method.;

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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