文章基本信息

标题：Managerial Accounting Principles and Cost Calculation Used by Economic Entities in the Coal Mining Industry
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作者：Boca (Rakos) Ileana – Sorina ; Vătăşoiu Cristian Ionel
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2011
卷号：11
期号：1
语种：English
出版社：Ovidius University Press
摘要：Considering the specialized work in managerial accounting,this paper aims to show which cost calculation principles are actually applied in the coal mining industry today. The methodology used in this scientific approach is of qualitative nature,using the following methods: direct observation and interview.
关键词：principles;management accounting;costing;coal mining industry