期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2011
卷号：11
期号：1
语种：English
出版社：Ovidius University Press
摘要：Costing management represents an information and a management tool used in order to improve enterprise performance. This provides information on cost,profit,but can also be a technique to "maximize profitability" (management tool). The information produced by costing management extends from the productive level to the commercial level,allowing managers to evaluate strategic business alternatives,in order to choose the optimal variant of development. That expending supposes complying with some procedural techniques.
