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Influence Factors Social and Cultural Rights on the Evolution of Management Accounting
Influence Factors Social and Cultural Rights on the Evolution of Management Accounting

Author(s): SIMIONESCU Silvia, Elena Bică
Subject(s): Business Economy / Management
Published by: ASERS Publishing
Keywords: management accounting; cost analysis; cost calculation; production integration; market price determination of cost; efficiency and performance.

Summary/Abstract: Looking to understand management accounting in competitive environments and advanced technologies, changinghas become increasingly an area of research. Many firms have been significant changes in organizational and competitivetechnologies. As they change management challenges answered the question arose of choosing the most effectivetechniques and management methods. Management organizations face the challenge of strengthening managerialaccounting system, to choose strategies and methods that work together in order to obtain a competitive advantage andenhance performance.

  • Issue Year: VII/2016
  • Issue No: 14
  • Page Range: 96-100
  • Page Count: 4
  • Language: English