Particularities of Cost Calculation in Services

Management accounting in services is organized by the administrator of the legal person either by using specific accounts or by the development of accounts from financial accounting, or with the aid of his own technical operational records. The list of management accounts is adjusted depending on the purposes aimed at, which are: the highlighting of the cost flow, the determination of costs relating to services, the determination of revenues and of results depending on the activity which generates them, the performance of forecasts, etc.