The purpose of this article is to obtain feedback about the transition to IFRS standards and their implementation in the context of small and medium-sized enterprises in Romania in terms of the cashflow situation. Research methodology is based on a quantitative survey carried out in order to...

Managers are increasingly shifting from reacting to after-the-fact outcomes to anticipating the future with predictive analysis and proactively making adjustments with better decisions. Despite some advances in the application of new costing techniques, are management accountants adequately...

The article handles the increase in performances of an electrical appliances company and in the satisfaction degree of its shareholders by using the design for adaptability method. A strategic decision is based on the quality of accounting information provided by the company’s management. The...

This article presents a way of organizing the management accounting and cost calculation through the Target Costing method. There are treated the development stages of Target Costing method, and the role of the management accountant in the development and implementation of this method. The...

The purpose of this article is to capture the evolution of applying cost drivers in calculating costs since their initial occurrence until the present times. There are different conceptual approaches of cost drivers, and new insights from applying cost modeling techniques from the Activity-Based...

This article describes the principles of Activity-Based Costing and Activity-Based Management. By its analysis it has been deduced that ABC method becomes the main instrument of providing information for the ABM method. So, the ABM method becomes an important instrument for obtaining...

The article presents the general frame of the normalization of managerial accounting on a national level, following an incursion in its international normalization. The objectives of the normalization of managerial accounting in Romania are presented into detail, from the authors’ point of...

The purpose of this paper is to describe the Activity- Based Costing (ABC) and Activity-Based Management (ABM) system and techniques to sustain them as a permanent and repeatable production reporting system, not just for one-off analysis. A comparison is made between ABC/ABM modeling software...