This paper presents a model of the results account specific for the method of Activity Based Costing (ABC), starting from its definition, component and typology. There are also described the defining elements of the results account in its quality of instrument of measuring and monitoring the...

The paper presents potential forms of presentation for synthesis documents of managerial accounting in Romania. There are analyzed construction models of results accounts relating to total and partial methods identified within enterprises in Romania, which are accompanied by comments of the...