THE ACCOUNTING MANAGEMENT: AT THE LIMIT BETWEEN TRADITIONAL AND MODERN

 
Autor (i): Guni Claudia Nicoleta
 
JEL: G3; G32; G34
 
Cuvinte cheie: full cost accounting, management information system, target cost, ABC method
 
Abstract:
The profound mutations of the Third Millennium Society have transformed the informational administrative accounting system into a "black box", the most important source of information in a socioeconomic context. The administrative accounting is a guidance tool, a management adviser providing the "database" needed for leadership in decision-making. 
 
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