Costing and cost management reconciliation
13-14/2005 , p164..171
Author(s):
Gabriel JINGA
Keywords:
costs , management accounting, decisional models ,cost types information,
Abstract:
In this paper are present some issues concerning the reconciliation between computed costs and management accounting through costs. Also, expectations of managers concerning cost types information, decisional models that managers have, as well as the actual conditions of decisional process are present in this paper.
We present also the proposal which managerial control made for management, some methods of reconciliation between costs offer and request
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