文章基本信息

标题：Unele Opinii Privind Perfectionarea Contabilitatii Manageriale / Some Viewpoints On Improuving Managerial Accounting
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作者：Prof. univ. dr. Oprea Calin - Academia de Studii Economice Bucuresti Conf. univ. dr. Monica Viorica Nedelcu - Academia de Studii Economice Bucuresti
期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2006
卷号：1
期号：8
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：This paper presents the actual accountancy methodology and costs calculation in a single circuit, which considers the collecting and distribution of them related to their destination – on calculating articles – does not allow the distinguished reflection of the expenses depending on the economic nature. We are presenting some considerations for general organization of the accountancy and the production expenses especially in two circuits, one depending on the economic nature in the general or financial accountancy, on their destination, in the managerial accountancy.
关键词：managerial accountancy; costs calculation; accounting organization.