New Approaches of Cost Calculation and Impact on Performance in The Furniture Industry, XXI Century Perspective

Management accounting system is a useful tool for enterprise management, which aims to achieve performance piloting enterprise by promoting efficiency and effectiveness. To be successful in today's economic environment requires the use of a calculations system and management costs. The firms use type information in various forms in making decisions. The manager expects the management accounting a permanent assistance before, during and after the action, to define objectives, to understand whether the objectives are relevant and to measure performance.Using Standard-cost method, the standard- single cost version is a direction of improvement of Management Accounting and Calculation Cost in the furniture industry and is, probably, a viable solution to companies in Romania to cope with strong competition from EU Europe, in complex economic context, particular XXI century.