The management is expected to lead the company towards the achievement of set objectives which, in the contemporary …’s management in performing their managerial activities. The contemporary business environment inevitably requires the restructuring … of cost accounting and new approaches to costing and cost management, in the attempt to improve the quality of cost …

The purpose of first part of this article consists in attempting to establish the management accounting and cost … ABC method the premises analysis are treated which are the basis of management accounting and cost calculation through ABC … management accounting and cost calculation, in the attempt to classify the expenses which accomplish the production cost …

interpreting the suggested indicators. Finally, these indicators will form the enterprise dashboard, which the management will take …