| Popis: |
The main purpose of this research is to present a way of organizing the managerial accounting, so that to allow the calculation of a pertinent cost per each cost center constituted in the entities from the industry of chemical fertilizers. We critically analyzed the current conception of organization of managerial accounting to an entity from the studied domain, in order to highlight the necessity of organize and implement a modern managerial accounting allowing the control of costs and the performances increase of the entities from this domain, starting from the premise that there are sufficient similarities between these entities. The research carried out highlighted the fact that, nowadays, the cost calculation is organized in the conditions of using some traditional methods and that is imposed the organization and implementation of a managerial accounting, based on the use of some modern methods, respectively the standard costs methods. The major implications of the system proposed for the researched domain consist in determining o pertinent cost orientated to the management of the entity, highlighting the shortcomings of traditional costs methods. |
