Can we analyze the enterprise performances upon the pilot indicators? The answer is completed by analyzing and interpreting the suggested indicators. Finally, these indicators will form the enterprise dashboard, which the management will take the right decisions. The dashboard represents the...

The purpose of first part of this article consists in attempting to establish the management accounting and cost calculation basis of the ABC method in Romania. After general characterization of the ABC method and origin establishment of the ABC method the premises analysis are treated which are...

The management is expected to lead the company towards the achievement of set objectives which, in the contemporary settings of marked external and internal complexity, inevitably requires sophisticated expert knowledge and skills, as well as quality information support. Cost accounting...