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- Title
FINANCIAL ACCOUNTING AND MANAGEMENT ACCOUNTING SUPPLIERS OF INFORMATION ABOUT COSTS IN COMPANY'S MANAGEMENT FROM ROMANIA.
- Authors
Ion, Şuiu
- Abstract
Now, according to the Romanian law, the companies stipulated in the law must organize and lead their own accountancy, financial accountancy according to the Accounting Law and the management accountancy adapted to the specific of the company. The differences between the financial accountancy and management accountancy generate a double classification of the expenditures: in the financial accountancy according to the criterion of the economic-financial condition (exploitation, financial and extraordinary expenditures) in the management accountancy according to the criterion of expenditures destination (the expenditures of the main activity, the expenditures of the auxiliary activity, indirect production expenditures, general management expenditures and sale expenditures).
- Subjects
ROMANIA; ACCOUNTING standards; ACCOUNTING firms; FINANCIAL statements; BOOKKEEPING; BUSINESS records; COST accounting; MANAGERIAL accounting; MANAGEMENT science; MANAGERIAL economics
- Publication
Annals of the University of Oradea, Economic Science Series, 2008, Vol 17, Issue 3, p1486
- ISSN
1222-569X
- Publication type
Article