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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Bibliographic Details
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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