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ACTIVITY-BASED COSTING IN THE MANUFACTURING SECTOR: A MANAGERIAL INSTRUMENT FOR DECISION-MAKING

BUFAN, Ioana D. - In: SEA - Practical Application of Science (2014) 3, pp. 73-79

The aim of this paper is to emphasize the importance of using the activity-based costing (management) system in the manufacturing sector. The utility of the ABC (ABM) system concerns decisions taken at a strategic and operational level. In our country, few managers understand the need for such a...

Persistent link: https://www.econbiz.de/10010773042

THE ROLE OF BUDGETING IN THE MANAGEMENT PROCESS: PLANNING AND CONTROL

BUFAN, Ioana-Diana - In: SEA - Practical Application of Science (2013) 1, pp. 16-37

This paper is a literature review on management accounting and it examines the necessity and the role of budgeting and budget controlling in the management process.Budgets are necessary to highlight the financial implications of plans, to define the resources required to achieve these plans and...

Persistent link: https://www.econbiz.de/10010773060

CONCEPTUAL AND LEGAL FRAMEWORK FOR THE ORGANIZATION OF MANAGEMENT ACCOUNTING AND COST CALCULATION IN INDUSTRY OF MANUFACTURING DAIRY PRODUCTS

Bogdanoiu, Cristiana - In: Annals of University of Craiova - Economic Sciences Series 2 (2012) 40, pp. 231-238

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...

Persistent link: https://www.econbiz.de/10010627878

CALCULATION METHODS USED IN THE DAIRY INDUSTRY

Bogdanoiu, Cristiana - In: Annals of University of Craiova - Economic Sciences Series 2 (2012) 40, pp. 197-203

An important stage in the production process of the enterprise in food manufacturing milk after setting object and unit calculation is the identification of processes that can be used to collect production costs in ways and places categories of expenditure and their distribution on the final...

Persistent link: https://www.econbiz.de/10010627879

Une étude de cas exploratoire portant sur le contrôle de gestion dans une entreprise de réseau : la SNCF

Zrihen, Robert; David, Gilles - Université Paris-Dauphine (Paris IX) - 1995

This paper describes an exploratory field study which was carried out at the SNCF. In a network company like SNCF it is more difficult to adopt the assumptions on which traditional management control is based. Now this company is entering into a new process of change of its control system. Is a...

Persistent link: https://www.econbiz.de/10010707840

A quoi sert le contrôle budgétaire ?

Berland, Nicolas - Université Paris-Dauphine (Paris IX) - 1999

Persistent link: https://www.econbiz.de/10010708681

DIRECTIONS TO IMPROVE MANAGEMENT ACCOUNTING AND COST CALCULATIONS IN FOOD INDUSTRY OF MANUFACTURING DAIRY PRODUCTS

Bogdanoiu, Cristiana - In: Annals of University of Craiova - Economic Sciences Series 3 (2011) 39, pp. 8-13

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...

Persistent link: https://www.econbiz.de/10010819601

CONTROLUL SI CONTABILITATEA IN MANAGEMENT: ABORDARI ACTUALE SI PERSPECTIVE

Claudiu, Bocean - In: Revista Tinerilor Economisti (The Young Economists Journal) 1 (2006) 6, pp. 64-69

Control is a key concept in accounting and management. In this paper works we explore controling organizations as an expectational equilibrium, or correspondence between what agents do, and what others expect them to do. Starting with the contract model of organizations, we examine expectations,...

Persistent link: https://www.econbiz.de/10008603094

DIAGNOSTIC ANALYSIS OF THE COST PER UNIT OF PRODUCT

D, Prof. Ioan Pană Ph.; D, Prof. Viorica Pană Ph. - In: Annals of University of Craiova - Economic Sciences Series 2 (2010) 38, pp. 8-8

This paper treats the methodology used in the product unit diagnostic analysis by entities where products are obtained in several subordinated entities with management autonomy. It also presents the relations based on which overall effects of the structural changes on cost per product unit are...

Persistent link: https://www.econbiz.de/10009143822

Quality Cost and Failure Risk in the Choice of Single versus Multiple Sourcing

Yim, Andrew - Volkswirtschaftliche Fakultät, … - 2010

The advantage of multiple sourcing to protect against supplier failures arising from undependable (or even unsafe … supplier failures arising from unreliable supply, such as late/ insufficient/ no delivery, due to random yields. This model … a supplier is selected, any supplier of higher quality must also be selected. Moreover, larger production quotas should …

Persistent link: https://www.econbiz.de/10008784624