The Approach of the Accounting Information throught the Prism of Managerial Accounting

Keywords: management accounting , cost , expense accounting information


  • Andrei Mihai Cristea, PhD Student, Affiliation: "December 1st, 1918" University of Alba Iulia, Alba Iulia, Romania.
Pages:  15 : 19

Managerial accounting is a crucial management tool required for measurement of appreciation and improve the performance of the entity. This includes information it generates and choosing those options that allow decision on which economic and financial future of the entire entity. Their methods of costing has both advantages and disadvantages. But whatever the system used, the information provided at the appropriate time should be relevant, accurate and reasonable cost. Election costs are calculated depends on many constraints. These are caused by the way the entity, provisional management mode or budgetary constraints contractual continuity and analytical treatment system, which should allow realistic comparisons between different periods.

JEL classification:  M41, M48