文章基本信息

标题：Comparative Aspect of Cost Management and Accounting Cost
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作者：Ioana Cristina Circa ; Cristina Valeria Laslo
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2020
卷号：20
期号：2
页码：853-856
语种：English
出版社：Ovidius University Press
摘要：The article shows a comparative analysis between cost management and accounting cost. To begin with, tools for evaluating the performance of an entity are studied, as well as the methods of improving the accounting systems used in the production system, taking into account resources. The study includes a detailed analysis of the management cost and a detailed analysis of the accounting cost. The purpose of the article is to highlight the strengths and weaknesses of managerial costs as well as accounting costs. Finally, the authors' conclusions are analyzed.
关键词：cost;performance;management;accounting