publication . Article . 2012

CONCEPTUAL AND LEGAL FRAMEWORK FOR THE ORGANIZATION OF MANAGEMENT ACCOUNTING AND COST CALCULATION IN INDUSTRY OF MANUFACTURING DAIRY PRODUCTS

Cristiana Bogdanoiu;
Open Access
  • Published: 01 Jan 2012 Journal: Annals of Computational Economics, volume 2, issue 40, pages 231-238
Abstract
According to the legal framework of our country, economic units are responsible for organizing the management accounting adjusted to the specific activity. Economic and social transformations after 1989 led to significant changes in financial accounting, this being in a continuous process of harmonization with the principles, rules, conventions and accounting standards in countries with developed market economy. Legal framework in our country favored and still favors notable changes in accounting doctrine. So, improvements were made to the accounting system through its harmonization with the Fourth Directive of the EEC and International Accounting Standards. Acc...
Subjects
free text keywords: critical; management accounting, legal framework, methodological principles, organization, support measures, jel:M41, jel:M11, jel:Q1

1. Cristea, M.

2. Călin, O., Cârstea, Gh.

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