Management accounting in services is organized by the administrator of the legal person either by using specific accounts or by the development of accounts from financial accounting, or with the aid of his own technical operational records. The list of management accounts is adjusted depending...

However small and medium companies can easily use the extra accounting method, which is based on a table, where the production cost components are found. Nevertheless, small and middle-size entities can easily use the off balance sheet method, which has at its base a table in which are found the...