A STRATEGIC APPROACH OF MANAGEMENT ACCOUNTING
For a long time, management accounting has been used based on a predominantly technical approach which strictly aimed at computing the costs. Gradually, to the management accounting it has been added a decisional approach aimed at influencing the behaviou
Main Authors: | , |
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Format: | Article |
Language: | deu |
Published: |
University of Oradea
2009-05-01
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Series: | Annals of the University of Oradea: Economic Science |
Subjects: | |
Online Access: | http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/124.pdf |