Opportunities for Improvement and Implementation of Management Accounting in Public Cultural Institutions

Opportunities for Improvement and Implementation of Management Accounting in Public Cultural Institutions

The role of management accounting in a public cultural institution is not itself to know the costof cultural services but especially to help the intention to act on it. Under a productionenvironment as a public cultural institution, where the services are heterogeneous and deliveryprocesses are comp...

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Main Author: Gabriela Andreescu
Format: Article
Language:English
Published: Ovidius University Press 2016-01-01
Series:Ovidius University Annals: Economic Sciences Series
Subjects:
management accounting
cost accounting
cost calculation methods
public cultural institutions
Online Access:http://stec.univ-ovidius.ro/html/anale/ENG/2016/2016-I-full/Section-V/1.Andreescu_Gabriela.pdf
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spelling doaj-a668435faf274e6ab9fe1e1915b5462a2020-11-24T22:51:09ZengOvidius University PressOvidius University Annals: Economic Sciences Series2393-31272393-31272016-01-01XVI1436440Opportunities for Improvement and Implementation of Management Accounting in Public Cultural InstitutionsGabriela Andreescu0Museum of Natural Sciences in Prahova countyThe role of management accounting in a public cultural institution is not itself to know the costof cultural services but especially to help the intention to act on it. Under a productionenvironment as a public cultural institution, where the services are heterogeneous and deliveryprocesses are complex, it is very difficult to determine the cost of each cultural service provided. Therefore it becomes essential to know not the cost of the service but more important its cost ofsupply. Extent that a public cultural institution achieves its objectives are reflected through aseveral financial indicators of which is determined largely based on data from managementaccounting.http://stec.univ-ovidius.ro/html/anale/ENG/2016/2016-I-full/Section-V/1.Andreescu_Gabriela.pdfmanagement accountingcost accountingcost calculation methodspublic cultural institutions
collection DOAJ
language English
format Article
sources DOAJ
author Gabriela Andreescu
spellingShingle Gabriela Andreescu
Opportunities for Improvement and Implementation of Management Accounting in Public Cultural Institutions
Ovidius University Annals: Economic Sciences Series
management accounting
cost accounting
cost calculation methods
public cultural institutions
author_facet Gabriela Andreescu
author_sort Gabriela Andreescu
title Opportunities for Improvement and Implementation of Management Accounting in Public Cultural Institutions
title_short Opportunities for Improvement and Implementation of Management Accounting in Public Cultural Institutions
title_full Opportunities for Improvement and Implementation of Management Accounting in Public Cultural Institutions
title_fullStr Opportunities for Improvement and Implementation of Management Accounting in Public Cultural Institutions
title_full_unstemmed Opportunities for Improvement and Implementation of Management Accounting in Public Cultural Institutions
title_sort opportunities for improvement and implementation of management accounting in public cultural institutions
publisher Ovidius University Press
series Ovidius University Annals: Economic Sciences Series
issn 2393-3127
2393-3127
publishDate 2016-01-01
description The role of management accounting in a public cultural institution is not itself to know the costof cultural services but especially to help the intention to act on it. Under a productionenvironment as a public cultural institution, where the services are heterogeneous and deliveryprocesses are complex, it is very difficult to determine the cost of each cultural service provided. Therefore it becomes essential to know not the cost of the service but more important its cost ofsupply. Extent that a public cultural institution achieves its objectives are reflected through aseveral financial indicators of which is determined largely based on data from managementaccounting.
topic management accounting
cost accounting
cost calculation methods
public cultural institutions
url http://stec.univ-ovidius.ro/html/anale/ENG/2016/2016-I-full/Section-V/1.Andreescu_Gabriela.pdf
work_keys_str_mv AT gabrielaandreescu opportunitiesforimprovementandimplementationofmanagementaccountinginpublicculturalinstitutions
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