Comparative Aspect of Cost Management and Accounting Cost

The article shows a comparative analysis between cost management and accounting cost. To begin with, tools for evaluating the performance of an entity are studied, as well as the methods of improving the accounting systems used in the production system, taking into account resources. The study inclu...

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Main Authors:	Ioana Cristina Circa (Buzduga), Cristina Valeria Laslo
Format:	Article
Language:	English
Published:	Ovidius University Press 2020-01-01
Series:	Ovidius University Annals: Economic Sciences Series
Subjects:	cost performance management accounting
Online Access:	https://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2021/03/Section%205/8.pdf

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record_format	Article
spelling	doaj-7d7499417a66471b9c46dc58491241462021-03-23T11:27:16ZengOvidius University PressOvidius University Annals: Economic Sciences Series2393-31272393-31272020-01-01XX2853856Comparative Aspect of Cost Management and Accounting CostIoana Cristina Circa (Buzduga)0Cristina Valeria Laslo1”1st December 1918” University of Alba Iulia”1st December 1918” University of Alba IuliaThe article shows a comparative analysis between cost management and accounting cost. To begin with, tools for evaluating the performance of an entity are studied, as well as the methods of improving the accounting systems used in the production system, taking into account resources. The study includes a detailed analysis of the management cost and a detailed analysis of the accounting cost. The purpose of the article is to highlight the strengths and weaknesses of managerial costs as well as accounting costs. Finally, the authors' conclusions are analyzed.https://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2021/03/Section%205/8.pdfcostperformancemanagementaccounting
collection	DOAJ
language	English
format	Article
sources	DOAJ
author	Ioana Cristina Circa (Buzduga) Cristina Valeria Laslo
spellingShingle	Ioana Cristina Circa (Buzduga) Cristina Valeria Laslo Comparative Aspect of Cost Management and Accounting Cost Ovidius University Annals: Economic Sciences Series cost performance management accounting
author_facet	Ioana Cristina Circa (Buzduga) Cristina Valeria Laslo
author_sort	Ioana Cristina Circa (Buzduga)
title	Comparative Aspect of Cost Management and Accounting Cost
title_short	Comparative Aspect of Cost Management and Accounting Cost
title_full	Comparative Aspect of Cost Management and Accounting Cost
title_fullStr	Comparative Aspect of Cost Management and Accounting Cost
title_full_unstemmed	Comparative Aspect of Cost Management and Accounting Cost
title_sort	comparative aspect of cost management and accounting cost
publisher	Ovidius University Press
series	Ovidius University Annals: Economic Sciences Series
issn	2393-3127 2393-3127
publishDate	2020-01-01
description	The article shows a comparative analysis between cost management and accounting cost. To begin with, tools for evaluating the performance of an entity are studied, as well as the methods of improving the accounting systems used in the production system, taking into account resources. The study includes a detailed analysis of the management cost and a detailed analysis of the accounting cost. The purpose of the article is to highlight the strengths and weaknesses of managerial costs as well as accounting costs. Finally, the authors' conclusions are analyzed.
topic	cost performance management accounting
url	https://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2021/03/Section%205/8.pdf
work_keys_str_mv	AT ioanacristinacircabuzduga comparativeaspectofcostmanagementandaccountingcost AT cristinavalerialaslo comparativeaspectofcostmanagementandaccountingcost
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Comparative Aspect of Cost Management and Accounting Cost

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