IDEAS home Printed from https://ideas.repec.org/a/scm/ejafbu/v10y2022i1p80-87.html
   My bibliography  Save this article

Improving The Performance Of Small And Medium-Sized Enterprises By Implementing Management Accounting Practices

Author

Listed:
  • Camelia-Catalina MIHALCIUC

    (Stefan cel Mare University of Suceava, 720229, Romania)

Abstract

The general system of managerial accounting is now obsolete because the information generated by the system arrives too late or too distorted to be relevant in making management planning and control decisions, in addition, the system is based on simplistic and arbitrary methods and not manages to reflect the exact costs of the product. Businesses use as tools in obtaining useful information throughout the technological processes management accounting techniques that include both financial and non-financial information. In the approach, the main objective is to see what is the impact of different practices specific to managerial accounting (MAPs) in assessing the performance of small and medium enterprises operating in the manufacturing industry.

Suggested Citation

  • Camelia-Catalina MIHALCIUC, 2022. "Improving The Performance Of Small And Medium-Sized Enterprises By Implementing Management Accounting Practices," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 10(1), pages 80-87, February.
    • Handle: RePEc:scm:ejafbu:v:10:y:2022:i:1:p:80-87
    as

    Download full text from publisher

    File URL: http://accounting-management.ro/getpdf.php?paperid=28_12
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Janusz Nesterak & Marta Kołodziej-Hajdo & Michał J. Kowalski, 2023. "Controlling in the Process of Development of the Energy and Heating Sector Based on Research of Enterprises Operating in Poland," Energies, MDPI, vol. 16(2), pages 1-30, January.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:scm:ejafbu:v:10:y:2022:i:1:p:80-87. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Liviu Scutariu (email available below). General contact details of provider: https://edirc.repec.org/data/feusvro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.