期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2010
卷号：10
期号：1
语种：English
出版社：Ovidius University Press
摘要：A decision making process,deployed on different organisational levels needs to support on data regarding the registered costs and other relevant analysis,derived from the inside of the company,provided by a managerial accountancy that has to answer to the necessity of information required by the company‘s management. This article exposes several considerations regarding the managerial control importance of costs calculation and accountancy,as well as the directions for cutting down the expenditures in this stage of Romanian economy. How can be achieved a permanent awareness of the management in order to achieve the performance objectives? In practice it is a question to which we receive answers in a more or less ambiguous manner.
