Forms of presentation for synthesis documents of managerial accounting. Advantages for decision making processes

Căpuşneanu, Sorinel/I and Barbu, Cristian Marian (2011): Forms of presentation for synthesis documents of managerial accounting. Advantages for decision making processes. Published in: International Journal of Academic Research , Vol. 3, No. 2 (15 March 2011): pp. 901-907.

Abstract

The paper presents potential forms of presentation for synthesis documents of managerial accounting in Romania. There are analyzed construction models of results accounts relating to total and partial methods identified within enterprises in Romania, which are accompanied by comments of the authors regarding the way of preparation, presentation, assessment, interpretation of the obtained results, as well as their advantages and disadvantages. There are also presented the models of annexes accompanying results account, intended to highlight deviations, cost analysis. The article ends with the authors' point of view about the models approached and analyzed.

• Item Type: MPRA Paper
• Language: English
• Keywords: Results account; Activity-Based Costing; model; synthesis documents; managerial accounting
• Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M2 - Business Economics > M21 - Business Economics

References

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2. Căpuşneanu, S. (2008), Elements of cost management, Economic Publishing House, Bucharest.

3. Căpuşneanu, S. (2008), The methodological steps in management accounting and cost calculation - a comparative analysis between the traditional methods used in Romania and the Activity-Based Costing (ABC) method, International Metallurgy, no. 2/2008, special issue, Scientific Publishing F.M.R., pp. 116-121.