期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：The management on the basis of center‟s benefit represents a form of organization of management limited
in time, to solve the complex, but clearly specified matters.
The implication of accounting in administration of such problems is necessary in any decision process,
adequate to specific conditions for these management methods.
The accounting objects in financial administration mainly aim: the substantiation and elaboration process
of the project budget, as well as the financial foreseeing on a certain period; the elaboration of the
financial report related to justification funds.
Upon our approach, we intended to present in detail the specific aspects which the management on the
basis of centers benefit implies in the forestry entities.
关键词：Forestry entity, center of cost, center of benefit, expenses, earnings, budget
