forestry activities in a market economy. In the present market economy, forestry managers should be concerned with costs …, costs evolution and to compare them with the level already established by the Forestry Administration according to which … the need to reconsider the management accounting methods and costs calculation as a main factor for an efficient …

Top level management has in view costs minimizing, so profit maximizing, so that costs adjustment seems to be a vital … between consuming factors and costs. In such circumstances, approaching differing sides of the production cost and improving … and for profit increasing. The whole informational process of costs – formation, control and analysis of costs – involves …