MANAGEMENT SURVEY IN TERMS OF RESPONSABILITY CENTERS
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. Keywords: management, centre, cost, eficiency Journal: Constatin Brancusi University of Targu Jiu Annals - Economy Series
Year of publication: |
2013
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Authors: | LAURENTIU, ROMANESCU MARCEL |
Published in: |
Annals - Economy Series. - Facultatea de Ştiinţe Economice şi Gestiunea Afacerilor, ISSN 1844-7007. - Vol. 6.2013, December, p. 121-124
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Publisher: |
Facultatea de Ştiinţe Economice şi Gestiunea Afacerilor |
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