文章基本信息

标题：MANAGEMENT SURVEY IN TERMS OF RESPONSABILITY CENTERS
本地全文：下载
作者：ROMANESCU MARCEL LAURENȚIU
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2013
期号：6
页码：121-124
语种：English
出版社：Academica Brâncuşi
摘要：The purpose of the paper consists of evaluating the current cost management system,researching the modern means of approaching cost management and creating a methodology and instruments of implementing them in manufacturing enterprises in Romania.By analysing the background,we can state that by moving from expenses records to cost management was a first progres noted in the concept.The new approach has led to the distinct use of information on cost directly in the daily activity of management.Passing from cost management to the managment of costs represents the current stage of development of the concept.This will serve as a base for other future changes.
关键词：management;centre;cost;eficiency