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ISSN: 2344 - 102X

ISSN-L: 2344 - 102X


Article from Volume 1, Number 10, Year 2022

Author(s): Camelia - Catalina Mihalciuc
DOI: 10.4316/EJAFB.2022.10111
Abstract: The general system of managerial accounting is now obsolete because the information generated by the system arrives too late or too distorted to be relevant in making management planning and control decisions, in addition, the system is based on simplistic and arbitrary methods and not manages to reflect the exact costs of the product. Businesses use as tools in obtaining useful information throughout the technological processes management accounting techniques that include both financial and non-financial information. In the approach, the main objective is to see what is the impact of different practices specific to managerial accounting (MAPs) in assessing the performance of small and medium enterprises operating in the manufacturing industry.
Keywords: Costs; Cost Calculation; Management Accounting; Decision Making; Management Accounting Practices (MAPs)
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