Comparative Aspect of Cost Management and Accounting Cost
The article shows a comparative analysis between cost management and accounting cost. To begin with, tools for evaluating the performance of an entity are studied, as well as the methods of improving the accounting systems used in the production system, taking into account resources. The study inclu...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Ovidius University Press
2020-01-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
| Subjects: | |
| Online Access: | https://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2021/03/Section%205/8.pdf |
| _version_ | 1818721257514860544 |
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| author | Ioana Cristina Circa (Buzduga) Cristina Valeria Laslo |
| author_facet | Ioana Cristina Circa (Buzduga) Cristina Valeria Laslo |
| author_sort | Ioana Cristina Circa (Buzduga) |
| collection | DOAJ |
| description | The article shows a comparative analysis between cost management and accounting cost. To begin with, tools for evaluating the performance of an entity are studied, as well as the methods of improving the accounting systems used in the production system, taking into account resources.
The study includes a detailed analysis of the management cost and a detailed analysis of the accounting cost. The purpose of the article is to highlight the strengths and weaknesses of managerial costs as well as accounting costs. Finally, the authors' conclusions are analyzed. |
| first_indexed | 2024-12-17T20:35:51Z |
| format | Article |
| id | doaj.art-7d7499417a66471b9c46dc5849124146 |
| institution | Directory Open Access Journal |
| issn | 2393-3127 2393-3127 |
| language | English |
| last_indexed | 2024-12-17T20:35:51Z |
| publishDate | 2020-01-01 |
| publisher | Ovidius University Press |
| record_format | Article |
| series | Ovidius University Annals: Economic Sciences Series |
| spelling | doaj.art-7d7499417a66471b9c46dc58491241462022-12-21T21:33:26ZengOvidius University PressOvidius University Annals: Economic Sciences Series2393-31272393-31272020-01-01XX2853856Comparative Aspect of Cost Management and Accounting CostIoana Cristina Circa (Buzduga)0Cristina Valeria Laslo1”1st December 1918” University of Alba Iulia”1st December 1918” University of Alba IuliaThe article shows a comparative analysis between cost management and accounting cost. To begin with, tools for evaluating the performance of an entity are studied, as well as the methods of improving the accounting systems used in the production system, taking into account resources. The study includes a detailed analysis of the management cost and a detailed analysis of the accounting cost. The purpose of the article is to highlight the strengths and weaknesses of managerial costs as well as accounting costs. Finally, the authors' conclusions are analyzed.https://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2021/03/Section%205/8.pdfcostperformancemanagementaccounting |
| spellingShingle | Ioana Cristina Circa (Buzduga) Cristina Valeria Laslo Comparative Aspect of Cost Management and Accounting Cost Ovidius University Annals: Economic Sciences Series cost performance management accounting |
| title | Comparative Aspect of Cost Management and Accounting Cost |
| title_full | Comparative Aspect of Cost Management and Accounting Cost |
| title_fullStr | Comparative Aspect of Cost Management and Accounting Cost |
| title_full_unstemmed | Comparative Aspect of Cost Management and Accounting Cost |
| title_short | Comparative Aspect of Cost Management and Accounting Cost |
| title_sort | comparative aspect of cost management and accounting cost |
| topic | cost performance management accounting |
| url | https://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2021/03/Section%205/8.pdf |
| work_keys_str_mv | AT ioanacristinacircabuzduga comparativeaspectofcostmanagementandaccountingcost AT cristinavalerialaslo comparativeaspectofcostmanagementandaccountingcost |