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Those Issues And Management Accounting Principles In The Organization Entities Milk Industry


  • Georgeta-Mihaela Zaharia (Crivac)

    () (“Valahia” University of Targoviste, Romania)

  • Tatiana Uţa

    () (“Valahia” University of Targoviste, Romania)

  • Adriana Vasilescu (Gheorghita)

    () (“Valahia” University of Targoviste, Romania)


This paper aims to highlight the features of the entities in the dairy industry. At first, a brief description of the dairy industry in Romania, giving priority factors that contribute to the development of this market. As in any economic unit, organization of management accounting and cost calculation is particularly important activity managers are required to study all factors and exercise influence principles, their implications, and then, taking account of them to choose the most appropriate form of organization of management accounting and cost calculation. Were analyzed and described in the study, factors and principles that characterize the entities in the dairy industry and have an influence in the organization of management accounting, but also in determining costs.

Suggested Citation

  • Georgeta-Mihaela Zaharia (Crivac) & Tatiana Uţa & Adriana Vasilescu (Gheorghita), 2010. "Those Issues And Management Accounting Principles In The Organization Entities Milk Industry," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 10(1), pages 371-378.
  • Handle: RePEc:pet:annals:v:10:y:2010:i:1:p:371-378

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    factors; principles; cost; management accounting;

    JEL classification:

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


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