The evolved methods of management accounting have been developed with the purpose of removing the disadvantages of the classical methods, they are methods adapted to the new market conditions, which provide much more useful cost-related information so that the management of the company is able...

Рассмотрены особенности учета и анализа ограниченной себестоимости в условиях применения системы "директ костинг", представлены основные составляющие системы...

В статье рассматривается содержание управления затратами на основе функционального подхода. Основное внимание уделено планированию и контролю затрат....

The article aims to highlight the evolution of wine entities in Romania and theirperformance. Given the state of research conducted in the literature on performance measurementand analysis of the entities from wine sector and the achievements of specialists, the authors of thisarticle...

The main purpose of this research is to present a way of organizing the managerial accounting, so that to allow the calculation of a pertinent cost per each cost center constituted in the entities from the industry of chemical fertilizers. We critically analyzed the current conception of...