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  • 标题:PROSPECTS OF MANAGEMENT ACCOUNTING AND COST CALCULATION
  • 本地全文:下载
  • 作者:Marian ŢAICU ; Marian ŢAICU
  • 期刊名称:Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice
  • 印刷版ISSN:1583-1809
  • 电子版ISSN:2344-4908
  • 出版年度:2014
  • 卷号:13
  • 期号:2
  • 页码:66-77
  • 语种:English
  • 出版社:Publishing house of University of Pitesti, Romania
  • 摘要:Progress in improving production technology requires appropriate measures to achieve an efficient management of costs.This raises the need for continuous improvement of management accounting and cost calculation.Accounting information in general,and management accounting information in particular,have gained importance in the current economic conditions,which are characterized by risk and uncertainty.The future development of management accounting and cost calculation is essential to meet the information needs of management.
  • 关键词:management accounting;cost calculation;prospects
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