IONESCU, Ion; Daniel GOAGÄ‚RÄ‚; Oana STÄ‚ICULESCU - In: Journal of Applied Economic Sciences 7 (2012) 2(20)/ Summer 2012, pp. 123-130
The purpose of the article is to present a way of organizing the management accounting so that it should admit calculation cost for each formed cost center and finally, to determine the obtained result by comparing costs with achieved revenues. From the current way of collecting costs analysis,...