In today's market economy and the current requirements of the European Union, management accounting has become a necessity for efficient pilotage of an organization that wants to remain competitive. To provide operatively information regarding the costs of production on one hand, and on the...

This paper describes the concept and characteristics of financial accounting, in general and particularly, it describes the concept and characteristics of management accounting, from the perspectives of various local and international authors. In the first part, the paper presents a brief...

Activity-Based Costing (ABC) is a methodology that measures the cost and performance of activities, resources, and cost objects such as products and services to provide more accurate cost information for managerial decision making. ABC represents an alternative paradigm to traditional cost...

According to the legal framework of our country, economic units are responsible for organizing the management accounting adjusted to the specific activity. Economic and social transformations after 1989 led to significant changes in financial accounting, this being in a continuous process of...

The development of food industry of manufacturing dairy products in our country imposes increased efforts to find the most judicious means for management accounting and cost calculation improvement, in order to thoroughly identify and mobilize the existing internal reserves to achieve economic...