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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 8, Number 1, Year 2020| MANAGEMENT ACCOUNTING UNDER THE APPLICATION OF PARTIAL CALCULATION METHODS | 
Download | | Author(s): Anatol Melega, Ana Balutel | | DOI: 10.4316/EJAFB.2020.815 | | Abstract: In the content of this paper we aim to present the organization of management accounting, a component of the accounting system, which is an important tool in the life of any enterprise, being an important source of information for company management in making decisions regarding efficient asset management. society and the orientation of production policies in order to achieve a maximum level of profit. Management accounting is a tool that managers use in decision making. It helps the company's management and leadership by allowing them to manage efficiently, making the most of their time and resources, and to make the most of the favorable opportunities that arise. The main objective of management accounting is to record production costs and calculate costs so that the managers of a company can manage its internal activity. | | Keywords: Management Accounting; Modern Calculation Methods; Variable Cost Method; Direct Costs; Unit Cost. | References:
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