The importance of managerial accounting in managerial accounting system

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Dragan Cristian (2014)
  • Journal: Constanta Maritime University Annals, Vol. 21, 2014, volume 21, issue 1, pages 173-176
  • Subject:
    • jel: jel:F3

In order to determine the role of Managerial Accounting in a company’s information system we must start with a systematic approach. According to systematic approach, this system is a structure that produces: - transformation; - self-adjusting; - synergy (the principle of totality). Therefore, considering the above, the total is higher than the sum of the component parts, when we are referring to plus- value creation.
  • References (3)

    [1] M. NICULESCU - Managerial Accounting, p. 9 [2] T. ASLAN - Managerial Control beyond appearances

    [3] M. CAPRON - Accounting in perspective, p. 57 [4] S. BRICIU - Managerial Accounting - Theoretical and practical aspects, p. 27

    [5] G. RAICU, C. STANCA, A. RAICU, Business Cycles and Economic Distorsions, Constanta Maritime University Annals, Year XIII, Vol. 17, 2012

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