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Opportunities for Improvement and Implementation of Management Accounting in Public Cultural Institutions

Author

Listed:
  • Gabriela Andreescu

    (Museum of Natural Sciences in Prahova county)

Abstract

The role of management accounting in a public cultural institution is not itself to know the cost of cultural services but especially to help the intention to act on it. Under a production environment as a public cultural institution, where the services are heterogeneous and delivery processes are complex, it is very difficult to determine the cost of each cultural service provided. Therefore it becomes essential to know not the cost of the service but more important its cost of supply. Extent that a public cultural institution achieves its objectives are reflected through a several financial indicators of which is determined largely based on data from management accounting.

Suggested Citation

  • Gabriela Andreescu, 2016. "Opportunities for Improvement and Implementation of Management Accounting in Public Cultural Institutions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 436-440, July.
    • Handle: RePEc:ovi:oviste:v:xvi:y:2016:i:1:p:436-440
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    More about this item

    Keywords

    management accounting; cost accounting; cost calculation methods; public cultural institutions.;
    All these keywords.

    JEL classification:

    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General

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