The modernization and the reorganization of the national economy with the investments help is a dynamic process, which assure the improvement of the fixed capital, the creation of one mobile and complex structure of production, the introduction of the most performant work methods and techniques....

This paper aims to discuss issues related to the improvement of management accounting in the dairy industry by implementing standard cost method. The methods used today do not provide informational satisfaction to managers in order to conduct effectively production activities, which is why we...

According to the legal framework of our country, economic units are responsible for organizing the management accounting adjusted to the specific activity. Economic and social transformations after 1989 led to significant changes in financial accounting, this being in a continuous process of...

An important stage in the production process of the enterprise in food manufacturing milk after setting object and unit calculation is the identification of processes that can be used to collect production costs in ways and places categories of expenditure and their distribution on the final...

The development of food industry of manufacturing dairy products in our country imposes increased efforts to find the most judicious means for management accounting and cost calculation improvement, in order to thoroughly identify and mobilize the existing internal reserves to achieve economic...

Activity-Based Costing (ABC) is a methodology that measures the cost and performance of activities, resources, and cost objects such as products and services to provide more accurate cost information for managerial decision making. ABC represents an alternative paradigm to traditional cost...

Any economic activity is carry on in risks conditions, these risks being more and less serious, more and less well- known, easiest and hardest to avoid. Before starting any tipe of activity it�s enforce an identification and evaluation of risks who can appear, their elimination and...

This paper describes the concept and characteristics of financial accounting, in general and particularly, it describes the concept and characteristics of management accounting, from the perspectives of various local and international authors. In the first part, the paper presents a brief...

In today's market economy and the current requirements of the European Union, management accounting has become a necessity for efficient pilotage of an organization that wants to remain competitive. To provide operatively information regarding the costs of production on one hand, and on the...