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2011•RePEc: Research Papers in EconomicsRequires access

DIRECTIONS TO IMPROVE MANAGEMENT ACCOUNTING AND COST CALCULATIONS IN FOOD INDUSTRY OF MANUFACTURING DAIRY PRODUCTS

Cristiana Bogdănoiu

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Abstract

The development of food industry of manufacturing dairy products in our country imposes increased efforts to find the most judicious means for management accounting and cost calculation improvement, in order to thoroughly identify and mobilize the existing internal reserves to achieve economic growth. The management accounting and costs calculation improvement, as a basic element of the accounting system, without which an efficient leadership of internal management activities can not be achieved, has as main vector the improvement of management accounting and cost calculation methods implemented in the enterprises of food industry dairy.

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The development of food industry of manufacturing dairy products in our country imposes increased efforts to find the most judicious means for management accounting and cost calculation improvement, in order to thoroughly identify and mobilize the existing internal reserves to achieve economic growth. The management accounting and costs calculation improvement, as a basic element of the accounting system, without which an efficient leadership of internal management activities can not be achieved, has as main vector the improvement of management accounting and cost calculation methods implemented in the enterprises of food industry dairy.

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Available abstract

The development of food industry of manufacturing dairy products in our country imposes increased efforts to find the most judicious means for management accounting and cost calculation improvement, in order to thoroughly identify and mobilize the existing internal reserves to achieve economic growth. The management accounting and costs calculation improvement, as a basic element of the accounting system, without which an efficient leadership of internal management activities can not be achieved, has as main vector the improvement of management accounting and cost calculation methods implemented in the enterprises of food industry dairy.

Key concepts: Cost accounting, Management accounting, Business, Order (exchange), Dairy industry, Food industry, Throughput accounting, Environmental full-cost accounting

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DIRECTIONS TO IMPROVE MANAGEMENT ACCOUNTING AND COST CALCULATIONS IN FOOD INDUSTRY OF MANUFACTURING DAIRY PRODUCTS — Research Paper | ScholarLens