期刊名称：Studia Universitatis Moldaviae: Stiinte Sociale
印刷版ISSN：1814-3199
电子版ISSN：2345-1017
出版年度：2016
卷号：2
期号：92
页码：132-137
出版社：Moldova State University
摘要：Management accounting has evolved from cost accounting that put emphasis on the determination of the production cost, to a distinct accounting domain, directed towards analysis and prevision, with a strong focus on management. The analysis of researchers' opinions, presented in local and foreign literature, allows the identification of three types of scientific approaches to the definition of management accounting, namely: conservative, moderate and radical. The conservative approach on managerial accounting has the basic task of collecting and analyzing productions costs; the moderate approach is considered as a system of transmitting the required information for the management decision- making process, and the radical approach can be recognized in an entity's general management system, as well as in its separate subdivisions
