期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2012
卷号：2
页码：1-6
语种：English
出版社：Universitaria Craiova
摘要：Management accounting has evolved in recent decades from a supplier of financial information to a tool system used by the company management to make decisions both at strategic as well as at operational level,to relate with the external environment and to make economic forecasts.Companies in the baking industry operate nowadays on a competitive market in which prices are set by the market and cost control is one of the factors that can make sure that the proposed performance is reached.The information on costs influence the decisions made based on the cost-price,cost-profit,cost-economic efficiency relationships.In this context,management accounting should not be limited to a mere calculation,but allow decision makers within the company to act on costs wit the purpose of mastering them,in order to achieve the desired performance.The appropriate organization of the management accounting and of the cost calculation can be a valuable tool in the cost reduction strategy.
