GABRIELA, BUŞAN; LOREDANA, CIURLĂU - In: Anale. Seria Stiinte Economice. Timisoara XVIII/Supplement (2012) November, pp. 312-316
Dissatisfaction with the classical systems of managerial accounting has led to global acceptance of the ABC, as a result of the many theoretical and applied works, which had as its objective the creation of a system for calculating relevant costs, adapted to the needs of information, in the new...