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.