Managerial accounting has an important role in strategic management of a company, being designed especially for managers, in order to optimise their decision regarding operating activities. One of the objectives of managerial accounting is the cost calculation, for measuring inventory costs, and...

В статье рассмотрены предпосылки становления и развития управленческого учета. На основании проведенного анализа предложено выделять семь этапов...

The article considers the conditions of formation and development of management accounting. Based on the analysis of performed analyze it was proposed to allocate seven stages of historical development of management accounting: the primitive world, the ancient world, the ancient world, the...

The definition of the cost of production as applied to inventories refers to the acquisition and production cost, and its determination involves many considerations. This article emphasizes a comparative approach of the calculation of production cost under direct costing and absorption costing,...

Is pricing of ICT-intense offerings following classical paths of pricing, or are they losing ground? Is pricing in telecom based on costing, customer value or something else? Who participates in creating the offerings that meet the end customers? And how is revenue distributed among...

The importance of the rural accounting in cost verification for agribusiness activities is highlighted in this study of which general aimis to identify and measure the production costs of ovine, by means of the absorption costing and variable costing methods, aiming todemonstrate the values of...

The importance of the rural accounting in cost verification for agribusiness activities is highlighted in this study of which general aim is to identify and measure the production costs of ovine, by means of the absorption costing and variable costing methods, aiming to demonstrate the values of...

Ackerbaubetriebe auf Grenzstandorten in Nordostdeutschland können mit den 2010 vorherrschenden Produktionssystemen und Betriebsorganisationen bei einem Agrarpreisniveau von 160 €/t Weizen ihre Vollkosten ohne die entkoppelten Direktzahlungen der EU nicht decken. Es ist offen, ob und wie diese...

In the UK, 1950-75 was a lively period in the long-running debates between proponents of absorption and marginal costing. In the nexus of competing interests, management accountants advocated and defended rival costing systems with much vigour and passion. Expressed in the language of the times,...